Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 06 Nov 2023 19:11:16 GMT by
My UK-based mother's estate is in the administration period. Since her death, it generates income via UK rental properties, UK interest-generating bank accounts, and a few interest-generating foreign accounts. I, one of two beneficiaries, am tax-resident in Germany. The estate accountant believes ALL income is taxable in the UK - the 'estate' rather than myself/sibling being taxed. But my German tax adviser believes 50% of all bank account interest is taxable in Germany only, as my personal income. And that rental income is taxable in the UK, but 50% can be cited to raise my German personal income tax rate even as 'estate' income. They cite the UK-Germany DTA rules as grounds. I can't find a UK tax adviser who can agree with or disprove the German adviser's argument. Can anyone advise, so we avoid mistakes with estate and personal tax returns - thank you very much.
Posted Tue, 07 Nov 2023 10:57:22 GMT by HMRC Admin 17
Hi, 
 
As the income is arising in the period of administration, the estate will be liable
for the inome that is generated :

Dealing with the estate of someone who's died .

Thank you .

 

You must be signed in to post in this forum.