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Mugwump

Double Taxation Agreement. Your Opinions Please.

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Can I ask you for your opinion on the meaning of something in the double taxation agreement between the UK and Germany?

I just started to get a non retirement pension and I am trying to work out if it is taxable here in Germany. I found something in the DTA which suggests it is not, but really need some opinions on what the wording of the act really means. I would be very grateful for your input.

The agreement says, in Article 17, paragraph 3 that

Notwithstanding the provisions of paragraph 1, a pension.....which is attributable to contributions which were, for more than 15 years, tax deductible...shall be taxable only in the state in which the pension arose.

My question is about the word "Notwithstanding"

Does this mean Paragraph 1 takes precedence, or does it mean that the conditions of Paragraph 1 are overridden?

Dictionaries dont seem to help.

Thanks people!

Muggers.

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Can I ask you for your opinion on the meaning of something in the double taxation agreement between the UK and Germany?

I just started to get a non retirement pension and I am trying to work out if it is taxable here in Germany. I found something in the DTA which suggests it is not, but really need some opinions on what the wording of the act really means. I would be very grateful for your input.

The agreement says, in Article 17, paragraph 3 that

Notwithstanding the provisions of paragraph 1, a pension.....which is attributable to contributions which were, for more than 15 years, tax deductible...shall be taxable only in the state in which the pension arose.

My question is about the word "Notwithstanding"

Does this mean Paragraph 1 takes precedence, or does it mean that the conditions of Paragraph 1 are overridden?

Dictionaries dont seem to help.

Thanks people!

Muggers.

Paragraph 1 takes precedence.

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"Does this mean Paragraph 1 takes precedence, or does it mean that the conditions of Paragraph 1 are overridden?"

The last bit. But take suable advice whenever you're facing long term bureaucratic clever clogs stuff.

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"Does this mean Paragraph 1 takes precedence, or does it mean that the conditions of Paragraph 1 are overridden?"

The last bit. But take suable advice whenever you're facing long term bureaucratic clever clogs stuff.

Did loads of searching about this before coming to the conclusion, based on a legal dictionary, that you are right, even though it sounds like it should be the other way round.

Heres a link to a very good definition http://www.vantageprofessionalrisks.co.uk/assets/files/atrisk/November%202013.pdf

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Did loads of searching about this before coming to the conclusion, based on a legal dictionary, that you are right, even though it sounds like it should be the other way round.

Heres a link to a very good definition http://www.vantageprofessionalrisks.co.uk/assets/files/atrisk/November%202013.pdf

I've always understood it instinctively and couldn't really define the meaning.

Always best to go to the root:

Origin

late Middle English: from not + withstanding, present participle of withstand, on the pattern of Old French non obstant 'not providing an obstacle to'.

http://www.oxforddictionaries.com/definition/english/notwithstanding

Is that any clearer? You need to understand Latin.

I think the "pattern" shows that "Paragraph 1" no longer creates an obstacle.

English is a weird mongrel. Thanks for raising the issue.

I don't think you have anything to worry about - but bureaucracies can always create problems when life is otherwise simple.

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