DT7910 - Germany, Federal Republic of: Government remuneration

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Remuneration and pensions paid out of public funds from Germany for services to Germany are only taxable in Germany unless the recipient is a United Kingdom national without also being a German national (Article 9).

Where there is any doubt as to whether payments are made out of public funds for services to Germany, refer to HMRC, Customs & International, Tax Treaty Team.

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