A number of German tax authorities are currently actively working to urge Dutch pensioners, who have never filed a tax return in Germany, to do so retrospectively.

The tax treaty between the Netherlands and Germany contains agreements on the taxation of pension benefits. For Dutch pensioners living in Germany, the following rules apply:

If the total pension income (excluding civil servants’ pensions) is less than €15,000 gross per year, one is liable to tax in Germany.

For a pension income above €15,000 gross per year, one is taxable in the Netherlands. However, Germany also has the right to levy tax after subtracting the tax paid in the Netherlands. . Civil servants’ pensions are always taxed in the Netherlands, regardless of the amount.

Residents of Germany who receive pension benefits from the Netherlands are advised to file annual returns.