The Revenue Agency of Palermo, upon request of the Head of Enasc Germany/Foreign – Ciccocelli Berardo -, expressed a favorable opinion to reduce the annual taxable base of the amount of German pensions with a non-taxable quota certified by the German body (attached the opinion).
This is a great result for the Enasc Patronage and for our. colleague, who in doing so obtained more favorable taxation in Italy of pensions paid by Germany.
The Finanzamt (German agency responsible for certifying the non-taxable portion) – on request – sends pensioners resident in Italy a declaration certifying the non-taxable portion that must be deducted from the gross amount, during the tax return phase, in application of the art. 25 of the convention to avoid double taxation signed by Italy and Germany and ratified with Law no. 459 of 1992, which provides that not all pension income must be taxed.
The certification does not expire and every year the taxable amount can be deducted with the certified quota.
The application is submitted by email directly to [email protected], with the attached form.
Therefore, it is very important to request the declaration in Germany that allows you to pay less tax on your German pension.
Example:
– German pension holder resident in Italy – monthly pension of €625.00 for a gross annual amount of €7,500.00 (625 times 12) – Certified non-taxable portion €2,118.00 – Amount to be declared for Irpef purposes €5,382, 00 (7,500 – 2,118= 5,382).
Attached Opinion of the Palermo Revenue Agency
Attached Certification request form
