Theres quite a lot of assertions there.
Dividends are every︂ 5-10 yrs, not every year, and its based on business performance results, there's nothing annually,︃ so you earn no income annually, thus no tax annually... likewise the company liquidates its︄ holdings/positions + revenues and these are based on forecasts, aside from the moment its figures︅ are ok, they are not the figure mentioned above [at this time, in this day]︆ but realised at the time thats the impact i'd feel if in a 35% tax︇ regime even if not remitted, hence making preparations to be structured correctly opposed to being︈ in a position that would lead to some form of tax evasion, like you read︉ on here so often.
As for 'when realised'.
You have a pot of cash that︊ you draw out and live on like a pension pot, there was zero interest in︋ being paid whilst in Thailand, but relocating on the dividend period (which is likely 2025/2026︌ but could be as late as 2028).
That would then be in the fixed tax︍ country or low tax or no tax.
You'd then live of those funds in Thailand︎ + elsewhere around the respective tax policies, the recent news means they are taxable, due️ to the size 35%, likewise existing costs of living would result in taxes of 35% thus -280 days in Thailand.
Having said that based on a LOT of discussions and others ideas, and accountants, tax, etc my personal current moving forward plan is likely this
Thailand 0% tax to avoid falling into the Thai changes.