AliGermany

HMRC - I am still looking for an answer as to whether my company pension (not private) into which I have paid 15 years and 3 months, under Article 17 (3) MUST be taxed in the UK, or whether, according to Admin 21 I can apply for it to be tax free in the UK. Also, how does citizenship (dual British/German) and resident of Germany affect this? GaryC - thank you for your helpful information. We have as yet not got a definitive answer from either a German tax advisor or the Finanzamt as to whether the tax free lump sum would be tax exempt in Germany. Again, how does HMRC regard this with Article 17 (3)? GaryC - If a pension is only taxable in Germany, which Anlage does it go on? I thought a foreign pension went on Anlage R-AUS whether it was taxed in the UK or not (Zeile 23). Thank you.

Thank you for the Link "Tax on your UK income if you live abroad". Unfortunately this doesn't answer the question regarding contributing to a company pension for 15+ years and the tax liability in the UK (DTA 17 (1) and 17 (3). Under these circumstances, must I pay UK tax, or can I opt out and apply for relief at source from UK Income Tax and pay Income Tax in Germany instead? There was also no answer to the second part of my question: If, I have to or if I choose to pay UK income tax, would the "tax free" lump sum be considered "tax paid" in Germany under the DTA? I look forward to your response. Thank you.

Hi, I am tax domiciled in Germany (dual British / German Nationality). I contributed to a UK company pension for 15 years and 3 months. Would this mean I am liable solely to UK tax on this pension? I was thinking of taking a UK tax free lump sum of 25% from the company pension. If this pension is solely liable to UK tax, would this "tax free" lump sum be considered "tax paid" in Germany under the DTA? Thank you for your help.