Germany/Spain Double Tax Treaty

[GaryC]

Probably of marginal interest to most but a question has arisen on another forum about a German social security pension received by a person (a Brit, I think) living in Spain.

As I read the treaty, it gives Germany the right to tax its social security pension at a rate of up to 5% when paid to a resident of Spain. Does it exercise that right meaning a Spanish resident needs to join the merry band of pensioners in FA Neu Brandenburg and claim credit relief in Spain for the German tax paid, or is it one of those circumstances where Germany "may" but doesn't? I am assuming it's the former...

[PandaMunich]

As I read the treaty, it gives Germany the right to tax its social security pension at a rate of up to 5% when paid to a resident of Spain. Does it exercise that right meaning a Spanish resident needs to join the merry band of pensioners in FA Neu Brandenburg and claim credit relief in Spain for the German tax paid

That's it, please read: https://www-steuerverbund-de.translate. ... r_pto=wapp

[GaryC]

Great, thanks. I'll point them at that link.