There is a list of current double taxation agreements on GOV.UK. If you live in one EU country and work in another country, the tax rules for your income depend on national laws and double taxation conventions between the two countries – and the rules may differ considerably from those that determine the country responsible for social security issues. Germany currently has double taxation agreements with the countries mentioned below: double taxation agreements distribute tax duties between countries. However, they do not create new revenue requirements. Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website. Should there be a Brexit without a deal, the customs administration will treat the UK like any other third country that does not have a specific customs agreement with the EU. All customs rules governing trade in goods between third countries and the EU would apply immediately. The most important legislation that applies here is the EU Customs Code (UCC). This means that migrants from the UK may have to take into account two or three tax laws: UK tax legislation; The other country`s tax laws; Double taxation agreement between the UK and the other country. In both countries, a double taxation convention is in domestic law. For example, if you are not based in the UK and you have bank interest in the UK, that income would be taxable in the UK as UK income under national law.
However, if you live in France, the double taxation agreement between the United Kingdom and France stipulates that interest should only be taxable in France. This means that the UK must waive its right to tax these revenues. In this case, you would be entitled to HMRC (in practice, this would usually be done on a self-assessment return) to exempt INCOME from UK tax.