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Contents

Official guidance
Double Taxation Relief Manual

DT7900PP · Double Taxation Relief Manual: Germany, Federal Republic of

  • DT7903 · Admissible taxes
  • DT7904 · Treaty summary
  • DT7907 · Notes
  • DT7908 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Interest and royalties
  • DT7908A · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Tax deductible dividends and interest
  • DT7908B · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Professors and teachers
  • DT7910 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Government pensions
  • DT7911 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Compensation and restitution payments
  • DT7912 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Claims procedure
  • DT7913 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Exemption Certificate for Construction Industry Scheme
  • DT7990 · Double Taxation Relief Manual: Guidance by country: Germany: Underlying Tax
  1. Double Taxation Relief Manual: Germany, Federal Republic of: contents
  2. Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Compensation and restitution payments

DT7911 | Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Compensation and restitution payments

From HM Revenue & Customs · Double Taxation Relief Manual

Payments made by the German government to a United Kingdom resident as compensation for political persecution or for an injury or damage sustained as a result of war (including restitution payments) or of a military or civil alternative service or of a crime, a vaccination or a similar event are taxable only in Germany.

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