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Re: National Insurance Class 3 contributions and German tax

Posted: Sat Aug 03, 2024 7:25 pm
by PandaMunich
GaryC wrote: Sat Aug 03, 2024 3:46 pm 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.

Re: National Insurance Class 3 contributions and German tax

Posted: Sat Aug 03, 2024 8:42 pm
by GaryC
Thanks. Will be interesting to see what the person comes back with when they have spoken to their adviser...

Re: National Insurance Class 3 contributions and German tax

Posted: Tue Aug 06, 2024 4:03 pm
by HEM
GaryC wrote: Fri Aug 02, 2024 10:22 pm The UK may be talking about means-testing but the government isn't.
Thats a pretty good comment.