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Posted Fri, 31 May 2024 10:17:16 GMT by CK67 Keens
I am about to draw my UK private workplace pension. Should I be taxed in UK or Germany?
Posted Wed, 05 Jun 2024 08:30:59 GMT by HMRC Admin 25 Response
Hi CK67 Keens,
Please have a look at article 17 of:
Germany: tax treaties
It advised that a private UK pension paid to a resident of Germany, is only taxable in Germany.
Once you have commenced receipt of your UK private pension, please download the form DT indiviual at;
Double Taxation: treaty relief (Form DT-Individual (Germany
You need to complete the form and send it signed and dated to the German tax authorities.
They will return the validated form to you, so that you can send to HMRC at the address on the front page of the form.
HMRC can then arrange for any UK tax to be repaid.
Thank you. 
Posted Wed, 05 Jun 2024 17:40:59 GMT by Gary C
HMRC Admin 25, You refer to Article 17(1) but that is subject to the potential override in Article 17(3), which returns taxing rights to the UK only if certain conditions are met. Can you point CK67 Keens at any relevant guidance concerning Article 17(3)?

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