Tina23

Here’s an informal version of your statement: My mum has been receiving a German widow’s pension since 2013, but as far as I know, it wasn’t declared in the UK. She also didn’t realize she needed to pay tax on it in Germany. With the double tax treaty, my understanding is she’d only need to pay tax in Germany. In some years, like 2014 and 2015, she would qualify for unlimited tax liability in Germany. But to get that status, she either needs a non-EU certificate or has to complete a self-assessment for each year, starting from 2014. My question is: would my mum face any penalties for not declaring her German pension if she now requests those EU certificates or completes the self-assessments?