📢 Thailand’s Landmark Amendment: Equal Tax Rights for LGBTQ+ Spouses 🌈💼 การเปลี่ยนแปลงครั้งสำคัญ: การสร้างความเท่าเทียมสิทธิทางภาษีคู่สมรส LGBTQ+ ตามประมวลรัษฎากรและกฎหมายภาษีการรับมรดกไทย

The Amendment to the Civil and Commercial Code (No. 24) Act of B.E. 2567, enacted on September 24, 2024, and effective from January 22, 2025, marks a significant milestone for marriage equality in Thailand. This amendment replaces the terms “spouse” and “husband and wife” with “persons”, allowing LGBTQ+ individuals to legally register their marriages.

Beyond marriage recognition, this reform introduces a grandfather rule, ensuring that all references to “spouse,” “husband,” “wife,” or “husband and wife” across various laws—including the Revenue Code and Inheritance Tax Law—are updated accordingly.

🔹 Key Tax Implications for LGBTQ+ Spouses:
✅ Personal Income Tax – LGBTQ+ spouses can now be recognized as dependents for tax deduction purposes.
✅ Gift Tax – Any gift or financial support given between LGBTQ+ spouses is exempt from gift tax if it exceeds THB 20 million per year.
✅ Inheritance Tax – Inheritance passed to an LGBTQ+ spouse is now exempt from inheritance tax.

This is a major step toward equality, ensuring that LGBTQ+ couples receive the same financial and tax benefits as heterosexual spouses under Thai law.

#Thailand #LGBTQRights #TaxLaw #Equality #MarriageEquality #PersonalFinance #LegalUpdates