BANGKOK, Thailand – Moving to Thailand can mean foregoing crucial social benefits, even if pensions continue.
Many individuals planning to emigrate to Thailand are unaware of the significant social benefits they will lose. While pensions from Germany, Austria, and Switzerland can often still be received in Thailand, other forms of support, such as nursing care allowance, basic security, and death benefits, may cease entirely. This can severely impact an expat’s financial stability and quality of life abroad. It is crucial for anyone considering such a move to understand these implications, as the retention of benefits varies greatly depending on the country of origin and the specific type of benefit.
The statutory pension: It also comes to Thailand
German statutory pensions from the Deutsche Rentenversicherung (DRV) are paid worldwide. Individuals who have earned pension entitlements in Germany will continue to receive them in Thailand without reduction, provided they were German or EU citizens at the start of their pension. Past reductions for survivors living abroad were retroactively abolished. Survivors’ pensions, such as widow’s or widower’s pensions, are also transferable. However, personal income, including other pensions or rental income, is subject to a 40% calculation above a certain allowance, regardless of the recipient’s location. Pension increases are scheduled for July 1, 2026, requiring no separate application.
Death quarter: The advance payment does not go abroad
In the event of a spouse’s death, the DRV continues to pay the full pension for the first three months. This so-called ‘death quarter’ is only applicable if the deceased had their residence in Germany at the time of death. Those already living in Thailand will not receive this advance payment. This can create a financial gap between the death and the first pension assessment. Individuals aware of this risk can mitigate it with a liquidity buffer. The DRV requires a life certificate annually; without it, payments will cease.
Nursing care allowance: Ends with the move to Thailand
German nursing care allowance is suspended for individuals residing permanently abroad. This applies regardless of the duration of contributions or the care level. The entitlement is completely forfeited, not partially reduced. Thailand is not an EU or EEA state, and no social security agreement is in place. A new regulation from January 2026 allows for continued payment during temporary stays abroad of up to eight weeks per calendar year, but this applies only to those whose residence remains in Germany and who are visiting Thailand. Those who permanently relocate their center of life are not covered.
Basic security in old age: Gone after four weeks abroad
Individuals receiving basic security in old age in Germany, supplementing their pension, lose this entitlement if they stay abroad for more than four weeks. Those living permanently in Thailand no longer have their habitual residence in Germany, thus losing their eligibility. This applies universally, irrespective of whether their pension alone is sufficient for living expenses. Recipients who fail to declare a permanent move abroad risk repayment claims, as per § 104 SGB XII, for benefits received through intentional or grossly negligent conduct. In practice, eligibility lapses from the 29th day of a continuous stay abroad.
Death benefit: Abolished since 2004
The statutory health insurance death benefit was abolished on January 1, 2004, and no longer exists. Survivors have no claim to this subsidy from either private or statutory health insurance providers. Funeral costs must be covered entirely from the estate or private funds. An exception applies in cases of work-related accidents or occupational diseases, where statutory accident insurance pays a death benefit. This exception is typically irrelevant for retirees in Thailand no longer in employment. Private provision, such as a death benefit insurance or a sufficient liquidity reserve, is necessary for those wishing to provide for survivors.
Civil servant’s pension Germany: Remains in place
Former civil servants receiving a pension will continue to receive it in Thailand. Under the Germany-Thailand double taxation agreement, Germany retains the right to tax these payments, meaning the pension arrives net in Thailand after being taxed in Germany. There is no additional tax liability in Thailand for this income component. Survivors of former civil servants typically have a right to support payments, calculated based on the last pension. These benefits are managed by state pension authorities and can be transferred abroad, with specific conditions varying by federal state and career group.
Austrian pension: Yes – Supplementary allowance: No
Austrian statutory pensions are generally paid abroad. Individuals with insurance periods in Austria retain their entitlement. Under the Austrian-Thailand double taxation agreement, Thailand holds taxing rights, though Austria initially withholds wage tax until a confirmed form is submitted. The supplementary allowance, however, is discontinued as it requires lawful habitual residence in Austria. Those who permanently relocate their residence to Thailand no longer meet this requirement. Short stays abroad of up to two months per year are considered temporary and do not affect the entitlement. For permanent relocation, the supplementary allowance ceases upon relinquishing the Austrian residence.
AHV Switzerland: Pension comes – Supplementary benefits stay home
The AHV old-age pension is paid abroad, including to Thailand. Swiss citizens must report their departure to their cantonal compensation office, transferring their files to the Swiss Compensation Office (SAK) in Geneva for payout. An annual life and civil status certificate is required. Supplementary benefits (EL), however, are entirely forfeited with residence abroad. Those dependent on EL for living expenses can visit Thailand only temporarily; permanent residence is not permitted. A tolerance rule allows continued EL receipt for stays not exceeding 90 consecutive days abroad, provided the Swiss residence is maintained. For permanent relocation, entitlement ends upon giving up residence. The invalidity insurance’s allowance for the helpless also ceases for those residing outside Switzerland.
Swiss pension fund: Dependent on contract type
Occupational pension fund benefits (occupational pension law) are paid to Thailand, with taxing rights belonging to Thailand under the Switzerland-Thailand double taxation agreement, without Swiss withholding tax. Public occupational pension funds are subject to Article 18, retaining Swiss withholding tax that can be credited in Thailand. The Pillar 3a is not protected by the agreement; capital withdrawals to Thailand incur Swiss withholding tax that is neither refundable nor creditable in Thailand. For the AHV pension itself, Thailand has no social security agreement with Switzerland; Thai nationals may not be eligible for AHV pensions if they do not possess Swiss citizenship and have never worked in Switzerland.
What to check now
Individuals living in or planning to move to Thailand should clarify three points before departure: which benefits will continue, which will end, and whether remaining income is sufficient for living expenses in Thailand. Consulting with the DRV, the Austrian PVA, or the Swiss SAK for one’s respective home country is beneficial for planning. Those receiving social benefits tied to a German residence must report their move promptly. For those wishing to provide for survivors in Thailand, private provision is essential, as state death benefits no longer exist. Nursing care allowance and basic security end with the relinquishment of German residence. Ongoing pension payments remain, along with the annual requirement to prove life. Specialized local advisory services offer targeted support for visa arrangements and the legal structure of a Thailand stay.