this article opines that Thailand will tax foreign pensions for retirees that reside in Thailand more than 180 days a year....
https://www.expatden.com/thailand/thailand-foreign-earned-income-tax/?utm_source=ActiveCampaign&utm_medium=email&utm_co ntent=New+2024+Thailand+Income+Tax+Regulations%3A+ You+Now+Have+to+Pay+Thai+Taxes+on+Foreign-Earned+Income&utm_campaign=New+2024+Thailand+Incom e+Tax+Regulations%3A+You+Now+Have+to+Pay+Thai+Taxe s+on+Foreign-Earned+Income