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Posted Tue, 10 Dec 2024 20:41:12 GMT by hugel888
I am tax-resident in Germany and receive a UK personal pension (SIPP) which, paid nett of UK tax by the pension provider and also declared in my German tax return. To avoid potentially paying tax twice, I would like to apply for relief under the Double Taxation treaty using form DT-Individual Germany. However, I paid into pension schemes to build up this personal pension for more than 20 years before leaving the UK, presumably receiving tax relief during that time. If I have understood Article 17(3) of the Double Taxation Convention correctly, this pension is taxable only in UK and not in Germany because I got UK tax relief on pension payments for more than 15 years. Is that correct, or should I continue with my application to receive the pension gross (i.e tax-free from UK) and pay tax only in Germany?
Posted Tue, 17 Dec 2024 15:27:20 GMT by HMRC Admin 18 Response
Hi,
We are unable to review personal matters in this forum.  For an answer to a personal question of this nature, you would need to contact our self assesment helpline on:
Self Assessment: general enquiries
or contact our webchat facility at:
Contact HMRC
Thank you.

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