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About apel

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  • Location Heidelberg
  • Nationality UK
  1.   If you have state pension entitlements in more than one EU country, you have to claim in the country of the last entitlement. They will then approach the authorities in all the other countries, and each country then has the information to calculate the entitlement in that country.   But each pension is then paid by the country in which it was earned.   After Brexit, the situation may change as far as UK pensions are concerned.   So SusieT has entitlement only in the UK, and must claim it in the UK. Brexit will not change that.
  2. tax on company distributions

    The tax rate applicable to investment income above 801€ is the lower of 25% or your normal income tax rate (plus Soli in both cases), so if you are below the tax threshold anyway, you won't pay any tax.
  3.   Not at all, I found it interesting and useful in that it clarified a couple of things I hadn't realised.   Thanks very much Panda, your input is really helpful.
  4. 1. If you live in the UK, you don't need German health insurance   2. & 3. It's a bit complicated, but from what I understand, the situation is different depending on whether you are insured via KvDR or not. I think the rules are that you can be insured via KvDR if you receive a German state pension and if you contributed to EU health systems for at least 90% of the second half of your working life - there are more details in other threads.   The advantages of insurance via KvDR are that (a) part of your premium is paid by the state pension, and (b) the worldwide income on which premiums are based excludes investment income (though it still includes your UK pension).   To me, (b) doesn't really feel logical, but I am benefiting from it, and it would remove one of your concerns.
  5. I can answer some of the tax questions.   If you're a resident of Germany, Germany will tax your worldwide income, with a few exceptions.   For someone with UK income, the exceptions include the UK state pension, UK occupational pensions (only where contributions were paid for more than 15 years) and income from UK property.    However, income from these exceptions is subject to Progressionsvorbehalt, which increases the tax rate applied to income taxed in Germany to that which would have applied had the UK income been taxable in Germany. So you pay no German tax on this UK income, but more tax on your German income.   If you have income taxable in both countries and live in Germany, you get the benefit of the tax-free allowance on income in both countries - btw, this doesn't apply in respect of German income if you live in the UK. However, I wouldn't be too surprised if the UK tax-free allowance were to be removed for non-residents in the future - there were proposals for this a while ago.   At present, the UK tax-free allowance is much bigger than the German one (except for a married couple with only one income), but the marginal tax rate on income above this level starts off lower in Germany.
  6. First Ever German Dentist Appointment

    Good news that you managed to do it, and that it wasn't too bad. Going to the dentist can be very stressful, but I'm sure you'll feel much better for having done it in the future.    
  7. I'm sure it depends on where you live, and maybe even on the individual official.   I was 64 when I had my initial meeting. I asked if I really needed the B1 certificate, and was clearly told yes.   However, I was fairly relaxed about that, because I was reasonably confident about passing the test (which I duly did).   Anyway, good luck with trying to get an exemption.
  8. Triple nationality permitted?

    If you're married to a German citizen for at least two years, you only need 3 years' continuous residence, so it looks like you are OK on that point.   In any case, as Ireland is in the EU, you can certainly keep Irish citizenship on obtaining German citizenship.   And if you apply for German citizenship before 29 March, there's a chance you could keep the UK citizenship as well. But I'd suggest asking straightaway.
  9. Krankenkasse. Freiwillig- oder Pflichtversichert

      As I stated in my reply above, the advantage of having 35 years' contributions (in total across all EEA countries) is that it allows you to take your German pension at a time of your choosing after age 63, but with a percentage reduction. This then brings forward the further advantage of a lower contribution rate for health insurance relative to freiwillig.   In your case, your German pension is due to start in October, so I guess you could bring that forward to now, if you wish.   If you have pensions from different EEA countries, each country pays its pension separately, but the commencement of payment has to be co-ordinated by the pension service of the last country where you worked. This applies irrespective of whether you have 35 years' contributions in total.   This seems to be an over-complicated system, but I think it's necessary because the amounts of pensions may in some circumstances need to be adjusted as part of the aggregation process. However, in my case, there are no adjustments due to aggregation - I get the German pension based on my German contributions, and I will shortly get my full UK state pension in addition.
  10. Krankenkasse. Freiwillig- oder Pflichtversichert

    A couple of partial answers:   I was freiwillig versichert with AOK, and then became a member of KVdR when my German state pension started. As far as I can tell, two main things changed as a result:   The contribution rate in respect of my German state pension (which is small) roughly halved - I think this is comparable to the employer paying part of the contribution for employees.   The contribution rate in respect of my other income now excluded interest earnings, though it still included my UK pension.   With regard to contributing for 35 years, one advantage is that this allows you to take the pension from age 63 if you wish - but subject to a percentage reduction.
  11. Moving from UK to Germany in 2019 - tax question

    Thanks for clarifying this. I'll have to try and remember exactly who stayed there when I wasn't there.
  12. Moving from UK to Germany in 2019 - tax question

    Thanks very much Panda, very helpful.   This should simplify my tax reporting and reduce the tax bill below what I had expected.   I guess the ruling was made in the context of German property - does it definitively extend to removing liability for Progressionsvorbehalt for overseas properties?   I assume the relevant phrase in the summary of the ruling is "sofern es ihm in der übrigen Zeit als Wohnung zur Verfügung steht", which I translate as "provided that it is available to him in the remaining time as a flat". That phrase wouldn't appear to exclude very occasional short stays by family members, with my permission and without payment.    
  13. Moving from UK to Germany in 2019 - tax question

    @PandaMunich   I'm a bit confused here, and I hope that you can put me right.   In the thread linked to above, you state that there is no German tax on the sale of a UK property only you have lived in, even if it stood empty. You also confirmed the OP's point 2, that there is no German tax. I would assume that this means that Progressionsvorbehalt does not apply in Germany to the capital gain.   However, in the thread "German Capital Gains Tax on Overseas Property", you stated:   Later in the same thread, on 16 April 2018, you very kindly replied to my specific question, and confirmed that Progressionsvorbehalt applies.   As far as I can see, my situation is very similar to that described in the thread linked above - I owned the flat for 6 years, only I ever lived in it, though it was empty for most of the time.   So I'd be really grateful for confirmation of what the difference is - I expect I'm overlooking something, but I'd like to know what it is.
  14. Moving from UK to Germany in 2019 - tax question

    1. Yes   2. I'm not completely sure, but I think that under the double taxation agreement, the capital gain may be subject to Progressionsvorbehalt, i.e. it wouldn't be taxable in Germany, but it would increase the tax rate on your German income (in the same way as your UK income).
  15. Claiming UK pension in Germany

        I agree with this, though I personally would be surprised if the UK discontinued index-linking in the short term.