75 Whitchurch Road, Cardiff CF14 3JP
Mon to Fri, 9AM – 6PM
If you have income, pensions, property or investments in Germany, you may need to declare them to HMRC – even if you've already paid tax in Germany.
You have German employment or self-employment income
You receive a German pension or state pension
You own property in Germany
You have investments or bank accounts in Germany
You receive dividends or interest
You have moved between Germany and the UK
As a UK tax resident, you must declare your worldwide income to HMRC. The UK-Germany Double Taxation Convention may allow you to claim credit for German tax paid, reducing or eliminating double taxation.
| Income Type | UK Tax Treatment (Summary) |
|---|---|
| German employment income | Taxable in the UK; credit for German tax paid |
| German pensions (private / statutory) | Taxable in the UK; treatment depends on pension type |
| German rental income | Taxable in the UK; credit for German tax paid |
| German interest & dividends | Taxable in the UK; credit for German withholding tax |
| Capital gains on German property | UK CGT may apply; credit for German tax paid |
We'll help you understand your UK tax obligations.