General information about German Pension in New Zealand

22.02.2018 - Article
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In accordance with article 18, para 2 of the Agreement on the Avoidance of Double Taxation and the Prevention of Tax Evasion dated 20 October 1978 concerning the Taxation of Income and other Taxation between the Federal Republic of Germany and New Zealand, the following shall apply: “Regularly or irregularly received income from social insurance or other similar income which either one of the countries in the Agreement, one of its states, local, regional or government authorities pay out to the recipient, can only be taxed in and by that same country. This means that German pensions are not - and must not be - subject to taxation in New Zealand.” If you have to pay taxes for your pension in Germany please read the information here

Insofar as the German pensions are taken into account in calculating the New Zealand taxation, objection might be raised against this taxation assessment with reference to the above Agreement. In some cases, a claim can be lodged for the reimbursement of taxation levied in the past.

With reference to article 18, para 2 of the German-New Zealand Agreement and to section CH 1(1) (section 65(2)(j) Income Tax Act 1976), the New Zealand IRD Tax Information Bulletin: Volume Seven, No. 3 (September 1995) states the following: “A double tax agreement overrides the domestic law of the contracting states, so the pension received is not taxable in New Zealand. Any taxpayer who has been assessed with tax in New Zealand on his or her pension from the German Bundesversicherungsanstalt, should apply to the local Inland Revenue office for a reassessment.”

Information leaflet German Pensions in New Zealand

Please find more Information about the Deutsche Rentenversicherung - German Statutory Pension Insurance Scheme here

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