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Posted Fri, 05 May 2023 04:51:50 GMT by Peany_555 Stevens
My husband worked in Germany for 18 years but is now back in the UK. He has been notified that he is entitled to a state pension from there and that he will have to pay tax on this - does anyone know how high the rate of tax is and whether this is charged annually or monthly? I believe he is classed as an individual with limited tax liability (deleted by Admin) since he has no other income in Germany beyond his pension and, as such, can apply to the tax office to waive the necessity of filling in an annual tax return, but does anyone know if and how it is possible to set up a direct debit with them in order to make sure payments are taken as and when they are due? Thanks.
Posted Wed, 10 May 2023 14:40:20 GMT by HMRC Admin 25
Hi Peany_555 Stevensz,
Please note that, per the UK/Germany Double Taxation Agreement, the German social security pension is taxable only in Germany.  
Your husband does not therefore have to declare the pension to HMRC.
Any enquiries re: rates of German tax/pension payment arrangements should be directed to the relevant German authorities.  
DT7909 - Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Pensions

Thank you. 

 

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