DT Agreements: Germany - Income from a UK source paid to a resident of Germany
UK pensions/annuities paid to a resident of Germany
Full relief from UK tax is available under Article X for pensions and annuities that are paid to a resident of Germany. This includes DWP Financial Assistance Scheme payments. There is a ‘subject to tax’ condition - see INTM162090 for an explanation of ‘subject to tax’.