hTTi

Bandon wrote: ↑Sun Feb 01, 2026 10:20 am How do I convince the Finanzamt that they don't get to tax the money? Thank you.

Bandon wrote: ↑Sun Feb 01, 2026 10:20 am I am a retired US citizen, tax-resident in Germany. In 2026 I will begin receiving distributions from my IRA in the US. My IRA was created at my retirement by a roll-over from 403(b) and 457 pension savings plans funded when I worked at public state University in the US. I have read that Article 19a of the double taxation agreement states that pensions derived from governmental sources are taxed only by the US. Does anyone have experience with this situation? I assume I will have to declare my distributions on my German tax form, as the income influences my Progessionsvorbehalt. How do I convince the Finanzamt that they don't get to tax the money? Thank you.

• 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision, local authority or an instrumentality thereof to an individual in respect of services rendered to that State or subdivision, authority or instrumentality shall be taxable only in that State.

• 16. WITH REFERENCE TO PARAGRAPH 4 OF ARTICLE 18A (PENSION PLANS)
  
  a) For purposes of paragraph 4 of Article 18A, the term "pension plan" shall include the following and any identical or substantially similar plans established pursuant to legislation enacted after the date of signature of this Protocol:
  
  aa) In the case of the United States, qualified plans under section 401(a) of the Internal Revenue Code, individual retirement plans (including individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), individual retirement accounts, individual retirement annuities, and section 408(p) accounts, and Roth IRAs under Section 408A), section 403(a) qualified annuity plans, section 403(b) plans, and section 457(b) governmental plans.