National Insurance Class 3 contributions and German tax

[PandaMunich]

Someone just said on a different forum that "Post-Brexit the Germans no longer accept contributions to the UK state system for deduction of tax, sadly. I just lost a fight with Finanzamt over this".

I suggested that is not correct and that Brexit has not changed anything in that regard. I assume that is correct?

Yes, you're right, since it doesn't say EU in Randziffer 4 of the BMF-Schreiben "Einkommensteuerrechtliche Behandlung von Vorsorgeaufwendungen": https://esth.bundesfinanzministerium.de ... nhalt.html

• 4
  Zu den Beiträgen nach § 10 Absatz 1 Nummer 2 Satz 1 Buchstabe a EStG gehören auch Beiträge an ausländische gesetzliche Rentenversicherungsträger (vgl. BFH vom 24. Juni 2009, BStBl II 2009, S. 1000); die inländischen Beitragsbemessungsgrenzen zur gesetzlichen RV sind insoweit nicht maßgebend.

• Contributions in accordance with § 10 para. 1 no. 2 sentence 1 letter a EStG also include contributions to foreign statutory pension insurance institutions (see BFH of 24 June 2009, BStBl II 2009, p. 1000); the domestic contribution assessment limits for statutory pension insurance are not relevant in this respect.

[GaryC]

Thanks. Will be interesting to see what the person comes back with when they have spoken to their adviser...

[HEM]

The UK may be talking about means-testing but the government isn't.

Thats a pretty good comment.