{"id":4909,"date":"2026-08-17T08:46:27","date_gmt":"2026-08-17T01:46:27","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/"},"modified":"2026-09-26T10:25:20","modified_gmt":"2026-09-26T03:25:20","slug":"foreign-income-remittance-tax-exemption-still-a-draft-not-a-law","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/","title":{"rendered":"Exon\u00e9ration fiscale sur les rapatriements de revenus de l'\u00e9tranger : toujours un projet, pas une loi"},"content":{"rendered":"

Le projet de d\u00e9cret royal exon\u00e9rant les revenus de source \u00e9trang\u00e8re rapatri\u00e9s l'ann\u00e9e o\u00f9 ils sont per\u00e7us ou l'ann\u00e9e suivante<\/strong> n'est toujours pas paru dans la Gazette royale \u00e0 la mi-ao\u00fbt. Tant qu'il ne le sera pas, l'interpr\u00e9tation de janvier 2024 (Por. 161\/2566<\/strong>) r\u00e9gie par la loi : Les r\u00e9sidents tha\u00eflandais soumis \u00e0 l\u2019imp\u00f4t sont impos\u00e9s sur leurs revenus \u00e9trangers lorsqu\u2019ils sont rembours\u00e9s, quelle que soit l\u2019ann\u00e9e o\u00f9 ils les re\u00e7oivent, \u00e0 condition que ces revenus aient \u00e9t\u00e9 per\u00e7us le 1er janvier 2024 ou apr\u00e8s cette date (l\u2019article 162\/2566 exclut les revenus ant\u00e9rieurs).<\/p>\n

Planifier un transfert important sur la base d'un projet reste risqu\u00e9, la port\u00e9e et la date d'entr\u00e9e en vigueur pouvant changer avant la publication.<\/p>\n

\u21aa Notre suivi en direct : la loi sur l'exemption des transferts de fonds est-elle d\u00e9j\u00e0 adopt\u00e9e ?<\/a><\/p>","protected":false},"excerpt":{"rendered":"

The proposed royal decree exempting foreign-sourced income remitted in the year it is earned or the following year has still […]<\/p>\n","protected":false},"featured_media":4914,"template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"tlo_news_type":"","tlo_source_url":"","tlo_impact":"","tlo_effective_date":"","tlo_source_ref":""},"tlo_news_topic":[],"tlo_news_profile":[],"tlo_news_impact":[],"class_list":["post-4909","tlo_legal_news","type-tlo_legal_news","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news\/4909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/tlo_legal_news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/4914"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=4909"}],"wp:term":[{"taxonomy":"tlo_news_topic","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_topic?post=4909"},{"taxonomy":"tlo_news_profile","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_profile?post=4909"},{"taxonomy":"tlo_news_impact","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_impact?post=4909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}