DT Agreements: Germany - Income from a UK source paid to a resident of Germany
UK personal allowances
Article XVII of the Convention provides an entitlement to UK personal allowances for all residents of Germany. However, German residents are denied allowances if their income from the UK is solely dividends, interest or royalties, or any combination of these.
For current years, under ITA07/S56, EEA citizens are entitled to UK allowances wherever they are resident.