My UK company pension is due to start in October and as I would like to take the tax-free lump sum (and for a number of other reasons) we have decided to return to the UK. We will be giving up our lease, will Abmelden and will shut-down any accounts etc related to Germany.
1) Am I right in thinking that as long as I have returned to the UK before the lump sum is paid I am OK regarding tax in Germany?
2) We intend to leave Germany before the end of June. Will we need to complete a German tax return in 2027 for the months we were in Germany before leaving?
3) Can we return to Germany for a month or so as tourists without becoming tax resident again? (Although we are unlikely to return until 2027 at the earliest).
4) We currently enjoy Healthcare via a retirement S1 and Brexit Withdrawal Agreement rights. If we were to return long-term, can we reactivate the S1 or does a new S1 no longer work?
5) Is there anything else we need to be aware of?
With thanks