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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Compensation and restitution payments

Payments made by the German government to a United Kingdom resident as compensation for political persecution or for an injury or damage sustained as a result of war (including restitution payments) or of a military or civil alternative service or of a crime, a vaccination or a similar event are taxable only in Germany.