Taxation of pensions

Taxation of German social insurance pensions

Ireland and Germany have concluded two Memoranda of Understanding (MoU). These relate to the application of relevant provisions of the Ireland-Germany Double Taxation Agreement of 2011.

How your German social insurance pension is taxed will depend on when you started to receive the payments in Ireland.

Payments you received prior to 28 November 2012

You can elect for this income to continue to be taxed in Ireland if you:

  • are resident in Ireland
  • and
  • received these payments prior to 28 November 2012.

This election must be made by means of a Mutual Agreement Procedure (MAP) application using Form MAP1.

If you do not make an election, Germany has the right to tax these payments. The decision to make use of this election or not depends on your tax situation.


The Irish and German authorities cannot give individual tax advice as to whether or not you should make use of this election. If in doubt, it is recommended that you seek advice from a tax adviser.

For further information and conditions, please see:

If you are affected, you can contact Revenue.

Payments you first received on, or after, 28 November 2012

If you are resident in Ireland and started to receive payments on, or after, 28 November 2012, they will be taxable in Germany. If you included this income in your tax returns in Ireland, Revenue will refund any tax paid on it for 2013 and subsequent years.

For further information, please see:

If you are affected, you can contact Revenue on 01 738 3630.

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