Planned VAT exemption for data centres

The Thai Cabinet has recognised the importance of data centres and data hosting services. As a result, it recently approved a measure to promote data centres by exempting data hosting services from VAT.

This is intended to stimulate investment and hyperscale data centres in Thailand so that the country can remain competitive and develop into a new digital hub.

Currently, Thailand charges a 7 % VAT rate on data hosting services. The following services will be completely exempt from VAT in the future, according to the Cabinet's plans:

a. Services for servers or related equipment to store, process and connect electric data via the internet;

b. Disaster recovery sites, connections with internet service providers or cloud service providers, and system management and security services as supporting services to the services listed in a.

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Your point of contact in Thailand: Dr. Andreas Respondek

Respondek & Fan Ltd

United Center, 39th Floor, Suite 3904 B
323 Silom Road
Bangkok 10500, Thailand

CELL     +66 89 896 4048
TEL       +66 2 635 5498
FAX       +66 2 635 5499

www.rflegal.com
respondek@rflegal.com

More Time for Tax Forms

Emigrating and taking residence abroad is trendy - and sometimes necessary, be it for work or family reasons.

India is one more country that is becoming increasingly attractive for emigrants. However, many foreigners fail to consider that anyone who lives in India for several years becomes an ordinary tax resident and and has to pay tax on his or her worldwide income. Taxes paid in Germany can be credited, within certain limits, by submitting tax form 67.

From now on, there is a little more time to do this. The deadline to do so now has been set one year after the end of the respective tax year, which ends on 31^st March.

That gives us all a little more breathing space.

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Your contact person in India: Dr. Jörg Schendel

Suman Khaitan & Co.

W-13, West Wing, Greater Kailash Part-II
Delhi 110048, Indien

www.sumankhaitanco.in
germandesk@sumankhaitanco.in
schendel@adwa-law.com

Border opening after easing of COVID measures

Since April 2020, Japan had closed its borders in response to the COVID-19 pandemic outbreak. On 11 October, Japan will reopen its borders.

It will once again be possible for EU citizens and Swiss citizens, among others, to enter without a visa. In addition, the daily limit for new entries will also be lifted.

Upon entry, a 90-day visa can be received at the ariport. This applies to both business and tourism stays. Travellers from Germany, Austria and Switzerland can then have their temporary visa extended for another 90 days at the Regional Immigration Services Bureau in the major Japanese cities.

However, as before, a Certificate of Eligibility is required to take up employment. This is usually issued for one year and is subject to certain conditions. In certain cases, three years can be granted at the discretion of the authorities.

It is official: Japan is once again open for international tourism and business!

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Your point of contact in Japan: Michael Müller

Mueller Foreign Law Office

Shin-Kasumigaseki Building
3-3-2 Kasumigaseki, Chiyoda-ku
Tokyo 100-0013, Japan

TEL       +81 3 6805 5161
FAX       +81 3 6805 5162

www.mueller-law.jp
info@mueller-law.jp

Higher fines for breaches of the Data Protection Act

From October 1st 2022, the increased fines for breaches of the Singapore Personal Data Protection Act 2012 ("PDPA") have come into effect:

SGD 1 million, or a maximum of 10 % of annual turnover for organisations with an annual turnover of more than SGD 10 million, whichever is higher.

Companies that violate the PDPA are thus exposed to a significantly higher risk and should take the precaution of checking whether the company is following the requirements of the Act in all respects. In doing so, they minimise the risk of higher penalties.

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Your point of contact in Singapore: Dr. Andreas Respondek

Respondek & Fan Pte Ltd

1 North Bridge Road
#16-03 High Street Centre
Singapore 179094

CELL      +65 9751 0757
TEL        +65 6324 0060
FAX        +65 6324 0223

www.rflegal.com
respondek@rflegal.com