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TaxRobin
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Experience:  International tax
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I am moving to Germany on the 19th of September, which means

Customer Question

I am moving to Germany on the 19th of September, which means less than 183 days or half a year from the 5th of April. I have been resident in the UK for 15 years and in Germany. I have deregistered from Germany in February 22nd 2013. However, me and my partner would like to live and work in Germany for at least a year. According to Inland Revenue I have no tax liability in the UK because of not being here for less than 183 days in the UK Tax year which started on the 5th of April. In Germany I get the same answer, I have not been in their tax year for long enough since this starts on the 1os January and ends on the 31st. Now have I tripped into a potential loophole or what is it that I am missing?
Submitted: 3 years ago.
Category: Tax
Expert:  Sam replied 3 years ago.

Hi

 

Thanks for your question

 

Can I ask what country you are a citizen of, UK or Germany (where you were born)

And have you been resident in the UK for 15 years (or does this include Germany as well, as your statement does not make this clear)

 

Thanks

 

Sam

Customer: replied 3 years ago.

I am a citizen of both countries, born in germany due to the armed forces stationed in Germany.


 


I have been resident for 15 years in the UK and in Germany

Expert:  Sam replied 3 years ago.

Hi

 

Thanks for your response

 

Maybe I need to be more specific, what have been your residency position in relation to the UK in the last 3 years?

 

If the answer is still both countries, then could you advise the dates in the UK and the dates in Germany for the last 3 years (so from 06/04/2010 to date)

 

Please also advise where your tax has been paid for that same period.

 

Because until I can determine your current residency status, then I cannot advise for the year you plan to live in Germany.

But I can advise that your position regarding the 283 days is not the whole picture, there is also a 90 day rule/46 day rule according to how long you go for, what your residency position is prior to leaving, what ties you will have remaining in the UK, and how many visits you plan to make back to the UK and whether any of these will be for work purposes.


So I am sure you can appreciate that this is a complex area !

 

Thanks


Sam


Thanks


Sam

Customer: replied 3 years ago.

My residency status has been in both countries, UK and Germany. My family ties are in Germany, I have deregistered in Germany on February 22nd, but will go back on the 19th of September and I will resume my residency there, i have no plans to go back to the UK within the next 12 months. I had income in both countries and paid tax in both countries. Info from UK Inland Revenue I have no tax liability because of being outside the UK tax year starting 5 of April and no tax liability in Germany because their tax year starts on the 1st of January. In both countries i am outside their respective tax year for 183 days and therefore my tax liabilit as per which country isn't clear


 

Expert:  Sam replied 3 years ago.

Hi

 

I understand what you are saying from a factual point of view (having duel nationality) but I am trying to establish the tax position for you, as this has a bearing on the answer I give for the future period of time.

 

Can you advise what dates you have lived in the UK since 6th April 2010 to date, and confirm that the dates in between you resided in Germany.

 

Thanks

 

Sam

 

 

Customer: replied 3 years ago.

I had double residency in Germany and the UK since 6th of April up to the 22nd of February 2013 and payed taxes in both countries

Expert:  TaxRobin replied 3 years ago.
Hello,
Sam has addressed many of the items you are overlooking in determining your residency. I was able to use the limited info you answered and apply that to the residency indicator provided by HMRC.

The results are as follows:
The TRI has indicated that you are a UK resident for the tax year 2013-14 because,
according to the information you have provided, you meet the 2nd automatic UK residence
test.
Personal details
Your name is John Doe.
The chosen tax year is 2013-14.
You did not have a relevant job on board a vehicle, aircraft or ship.
Previous tax year residence
You were resident in the UK for 2012-13.
You were resident in the UK for 2011-12.
You were resident in the UK for 2010-11.
UK details (this section I had to almost guess at because you really did not answer the direct questions Sam posed to you but they are very important)
You were present in the UK for 167 days in total.
You were present in the UK for 130 days at midnight.
You were present in the UK for 0 days whilst in transit.
Home details
Location within the UK
Start date 04/02/13
End date 18/09/13
Total days present 130
I would suggest you use the indicator and apply the exact dates and days that are relevant.
Here is the url:

http://tools.hmrc.gov.uk/rift/screen/SRT+-+Combined/en-GB/summary?user=guest

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