If you're a British expat in Germany or a German in the UK, the double tax treaty protects you from paying tax twice on the same income—here's how it works.
The UK and Germany have a double tax treaty that prevents you from being taxed on the same income by both countries. This matters if you're a British expat working in Germany, a German working in the UK, or if you have income sources in both places.
Under the treaty, your country of residence typically has the right to tax your worldwide income. So if you're resident in Germany, Germany taxes your global income—including UK pensions, rental income, or investment returns. The UK won't tax you again on that same income, though you may still need to file a UK tax return and claim relief for German taxes paid. The treaty specifies which country gets taxing rights depending on the type of income: employment, pensions, investment, rental property.
Free alerts
Free: the visa and tax changes that move your plans.
Get the immigration, residency and tax changes that actually affect living abroad — verified, dated, and explained, in your inbox. Free, and one click to leave.
Free · weekly · unsubscribe anytime. Privacy.
Your country of residence typically has the right to tax your worldwide income under the treaty.
You'll need to claim relief on your tax return in whichever country is taxing you. Keep records of taxes paid in the other country. If you're unsure whether you're resident in Germany or the UK for tax purposes, get professional advice—residency rules are strict, and getting it wrong can trigger audits in both countries.
Source: original report ↗
Knowing the rule changed is the easy part.
Seasoned Expat Pro tells you what each visa change, tax rule and residency decision actually means for your move — and the paperwork it changes — in a two-minute read.
Get the edge · $20/mo
Join the readers who move before the rules do. Cancel anytime, one click.