German tax of deceased

[not fair]

As executor of my late brother's estate I have received a tax demand from Germany with regard to the widower's pension he had been receiving since his German wife's death in 2011. My brother died in 2014 HMRC satisfied that any tax & IHT was paid. Solicitor informed Germany of death & repaid all pension received after death. Since then nothing & now 3 years later a tax demand but estate has paid out all the money. I understand that executor is responsible for payment. How could I be expected to know this was possible. My brother has always lived in England & & his wife since the 1970's. Can they really go back to 2011 - 6 years & expect payment in respect to someone who died 3 years ago?

[darthblingbling]

6 years is a typical amount of time yes unfortunately.

If your brother was UK resident between 2011 and the time of his passing then there may be relief via the DTT:

https://www.gov.uk/government/uploads/s ... d_2014.pdf

Basically if the pension wasn't a state pension then likely only taxable in the UK, if it's a state pension then Germany has sole taxing rights. There's a further condition regarding whether the pension was accrued through at least 15 years of contributions whilst resident in Germany, then it may be taxable solely in Germany.

Recommend you speak to a German tax professional or accountant and get concrete advice.

[DavidTreitel]

Did you as Executor, or the solicitor acting for the estate not enquire into any possible German income tax liabilities up to the date of death?