In which country should I declare my German pension?

Do you live in the Netherlands? If so, you will need to declare your German pension or annuity in your tax return in the Netherlands.

You do not have to file a tax return in Germany if you ask the German tax authorities for permission. You can arrange this with the form Tax return declaration German pension (only available in Dutch).

How to fill in your declaration?

Fill in your German pension in the declaration under 'Pension and other benefits'.

In some cases, you do pay tax on your German pension in Germany

You can do this in the following situations:

• You receive a German state pension and are not a Dutch national.
• You receive a total of more than €15,000 per year in pension, annuity and benefits from Germany. Your state pension and your social security benefit, do not count when calculating the €15,000 limit.
• You receive social security benefits from Germany.
• You receive a lump-sum refund of a pension or annuity.