Seconding Austrian employees to Thailand offers attractive business opportunities, while requiring careful attention to legal, tax and organisational compliance. The new factsheet Secondment of Employees to Thailand, prepared in cooperation with Luther Law Firm Thailand, provides all key information in a consolidated overview.
Thailand requires a Non-Immigrant Visa Category B and a valid work permit for almost all forms of professional activity. Even short-term technical assignments and project visits are subject to strict rules, making early planning of visa and work-permit procedures essential.
In addition to labour regulations, tax topics such as withholding tax, double taxation treaties and permanent establishment risks play a central role. Companies should assess at an early stage which deployment model is suitable (local employment, secondment or short-term business visit) and which obligations arise from each option.
Further aspects include social security, international health insurance, cost of living and housing. Cultural factors are likewise crucial for successful cooperation in Thailand, where courtesy, hierarchy and personal relationships form core elements of business practice.
Further information on employee secondments to Thailand is available in the factsheet, which can be requested from ADVANTAGE AUSTRIA Bangkok.