Final Assessment

Course Quiz

Swiss Holding + Thailand Residency — 10 questions · 70% to pass · Certificate on completion

Question 1 of 10
What is Thailand's primary test for tax residency?
A 90 days
B 120 days
C 180 days
D Permanent domicile
Question 2 of 10
What major change did Thailand's Revenue Department instruction Paw 161/2566 introduce from 2024?
A Worldwide income taxation
B All foreign income now taxable when remitted regardless of when earned
C Capital gains tax on crypto
D 15% flat rate on foreign income
Question 3 of 10
What is the maximum Swiss WHT on dividends under the Switzerland-Thailand DTA for individuals?
A 0%
B 10%
C 15%
D 35%
Question 4 of 10
Which Thai visa provides 5-20 years of long-stay residency for a one-time fee?
A Non-Immigrant B
B DTV
C Thailand Privilege Card (Elite Visa)
D LTR Wealthy Global Citizen
Question 5 of 10
What flat income tax rate does the LTR Wealthy Global Citizen offer on qualifying foreign income?
A 0%
B 10%
C 17%
D Progressive up to 35%
Question 6 of 10
Pre-2024 accumulated savings remitted to Thailand are:
A Fully taxable
B Partially taxable
C Exempt from Thai PIT
D Subject to 5% flat rate
Question 7 of 10
What must a Thai tax resident obtain to reclaim excess Swiss WHT?
A Passport
B Thai TIN
C Thai Tax Residency Certificate (TRC)
D Bank statement
Question 8 of 10
What is TM.30 in Thailand?
A Tax form
B Address registration notification
C Annual tax return
D Work permit application
Question 9 of 10
Which Thai annual tax return form covers foreign-sourced income?
A POR.91
B POR.90
C POR.1
D PP.30
Question 10 of 10
What PE risk exists when a Swiss holding is managed by a Thai-resident owner?
A Swiss company owes Thai VAT
B Thai authorities could tax Swiss profits in Thailand
C Owner must file French returns
D Swiss holding loses ZKB account