BMF-Steueranalyse 2026

Besteuerung von Auslandspensionen in Europa (2026)

Grenzüberschreitende Pensionsbesteuerung, Doppelbesteuerungsabkommen des BMF (OECD Art. 18 & 19), steuerliche Sonderregime und Quellensteuerbefreiung in 16 Staaten.

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16 Steuersysteme im Vergleich 16 / 16 Staaten

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16 Steuersysteme im Vergleich
Mitgliedstaat	Finanzbehörde	Besteuerungsrecht (OECD 18/19)	Steuertarife & Freibeträge	Sonderregime für Pensionisten	Quellensteuer & Befreiung	Ratgeber
Italien (IT)	AdE / INPS Agenzia delle Entrate / INPS	Private pensions taxed in residence state (Art. 18 OECD). Public service pensions taxed at source in Italy (Art. 19 OECD) unless recipient is a national and resident of the other state.	Progressive IRPEF: 23% (up to €28k), 35% (€28k-€50k), 43% (>€50k) + regional/municipal surtaxes.	7% Flat Tax (Art. 24-ter TUIR) on all foreign income for retirees relocating to Southern Italy municipalities (<20,000 inh.) for up to 10 tax years. ★ Special Expat Flat Tax	Relief from INPS source withholding via annual double tax treaty certificate (e.g. form EP-I1).	Pensionsleitfaden →
Deutschland (DE)	FA Neubrandenburg / DRV Finanzamt Neubrandenburg (RiA) / DRV	Germany applies deferred taxation (Kohortenprinzip): 84% taxable for 2026 retirees. Modern DTTs frequently grant Germany source-withholding rights.	Progressive Einkommensteuer: 14% to 45% (Solidarity surcharge above threshold). Basic personal allowance: €11,784.	Application for deemed unlimited tax liability to benefit from the €11,784 Grundfreibetrag if German income is at least 90% of global income.	Non-resident recipients of German DRV statutory pensions must file returns with Finanzamt Neubrandenburg unless treaty exempt.	Pensionsleitfaden →
Frankreich (FR)	DGFiP / CNAV Direction Générale des Finances Publiques (DGFiP) / CNAV	Private pensions taxable exclusively in residence country (Art. 18 OECD). Public service pensions taxable at source in France (Art. 19).	Progressive income tax: 0%, 11%, 30%, 41%, 45%. 10% standard pension deduction (max ~€4,321). CSG/CRDS applies if resident.	Non-resident withholding tax (Art. 182 A CGI): 0%, 12%, and 20% tiered brackets on French pensions paid abroad.	Exemption from French withholding available where treaty assigns exclusive taxing rights to residence country.	Pensionsleitfaden →
Spanien (ES)	AEAT / INSS Agencia Estatal de Administración Tributaria (AEAT) / INSS	Foreign private pensions received by Spanish tax residents are treated as earned income and taxed under IRPF. Modelo 720 asset declaration applies.	Progressive IRPF (state + regional): 19% to 47%. Base personal allowance of €5,550 (+€1,150 for 65+, +€1,400 for 75+).	Beckham Law (Special Inpatriates Regime): targeted at employees/digital nomads; standard retirement pensions fall under normal IRPF.	Foreign tax credit system under DTTs avoids double taxation on pensions taxed at source abroad.	Pensionsleitfaden →
Schweiz (CH)	ESTV / Cantone Eidgenössische Steuerverwaltung (ESTV) / Cassa Cantonale	Pillar 1 (AHV) and Pillar 2 pensions paid abroad taxed in residence state under DTTs. Lump-sum withdrawals incur cantonal withholding tax, reclaimable upon proving foreign residence.	Three-tier taxation: Federal Direct Tax (max 11.5%), Cantonal, and Municipal. Lump-sum capital withdrawals taxed at reduced separate rate.	Lump-sum expenditure taxation (Pauschalbesteuerung) available in certain cantons for wealthy foreign non-working residents. ★ Special Expat Flat Tax	Swiss cantonal withholding tax on pension capital refund available by filing cantonal claim with foreign residence tax certificate.	Pensionsleitfaden →
Vereinigtes Königreich (UK)	HMRC / DWP HM Revenue & Customs (HMRC) / DWP	UK State Pension is paid gross without tax deducted. Taxed in country of residence under bilateral DTTs. Government service pensions taxed in UK.	Personal Allowance £12,570 (0%), Basic rate 20% (up to £50,270), Higher rate 40%, Additional rate 45% (>£125,140).	Abolition of non-dom remittance basis from April 2025, replaced by a 4-year Foreign Income and Gains (FIG) regime for new arrivals.	Submission of form 'Individual Treaty Relief' to HMRC generates an 'NT' (No Tax) PAYE code to pay private pensions gross abroad.	Pensionsleitfaden →
Portugal (PT)	AT / Seg. Social Autoridade Tributária e Aduaneira (AT) / Seguranca Social	Foreign pensions taxable in Portugal as residence state. Original NHR regime (10% flat tax for 10 years) closed to new applicants since 2024 (grandfathered rights apply).	Progressive IRS: 13.25% to 48% (+ solidarity surcharge). Specific pension deduction up to €4,104.	NHR status (10% flat tax on foreign pensions) persists for existing beneficiaries registered prior to 2024. New IFICI scheme targets innovation/research. ★ Special Expat Flat Tax	Portuguese Tax Residence Certificate (Certidão) eliminates source withholding in the paying jurisdiction.	Pensionsleitfaden →
Österreich (AT)	BMF / PVA Bundesministerium für Finanzen (BMF) / PVA	Private statutory pensions taxed in residence state. Civil service pensions taxed at source in Austria.	7 progressive brackets: 0% to 55%. 13th and 14th pension payments taxed at preferential 6% fixed rate (Jahressechstel).	Pensioners' Tax Credit (Pensionistenabsetzbetrag) up to €954 (increased up to €1,488 for low income pensioners).	Application of exemption with progression or foreign tax credit under BMF double tax treaties.	Pensionsleitfaden →
Niederlande (NL)	Belastingdienst / SVB Belastingdienst / SVB	Private pensions generally taxed in residence state, unless Dutch source-state reservation applies on sums exceeding €25,000/year.	Box 1: reduced first bracket (~19.07% up to ~€38k) for pensioners reaching AOW age (exempt from AOW premium), 49.50% above €75k.	Elderly Tax Credit (Ouderenkorting) provides substantial tax credits (over €2,000/yr) for low-to-medium income retirees.	Submission of form 'Vrijstelling loonheffing' exempts AOW state pension from Dutch withholding tax when moving abroad.	Pensionsleitfaden →
Belgien (BE)	SPF Finances / SFP SPF Finances / Service fédéral des Pensions (SFP)	Private pensions taxable in residence state; Belgian civil service pensions taxable at source in Belgium.	Progressive brackets: 25% to 50% + municipal surcharges (0-9%). Targeted tax reduction on pensions eliminates tax on basic amounts.	Pension Tax Reduction: non-refundable tax credit up to over €2,500 depending on total retirement earnings.	Form 276R ensures exemption from Belgian payroll withholding (précompte professionnel) for non-residents under DTTs.	Pensionsleitfaden →
Luxemburg (LU)	ACD / CNAP Administration des Contributions Directes (ACD) / CNAP	CNAP statutory pensions taxed in residence state under DTTs. EU Institution pensions subject to EU internal tax and exempt from national taxation.	23 progressive brackets: 0% to 42% (+ 7-9% employment fund surcharge). Favorable tax classes: Class 1a (single 65+) and Class 2 (married).	Pensioners' Tax Credit (CIP) up to €600/year plus specific pension deduction (abattement) up to €3,000.	Certificate of foreign tax residence secures an exempt tax withholding card (Fiche de retenue d'impôt).	Pensionsleitfaden →
Dänemark (DK)	Skattestyrelsen / UD Skattestyrelsen / Udbetaling Danmark	Denmark actively negotiates DTTs retaining source taxation rights on pension pots accumulated under Danish tax-deferred schemes.	Bottom-bracket tax (bundskat) + municipal tax (~25%) + top tax (topskat 15% above threshold). Combined marginal cap ~52.07%.	Personal allowance (Personfradrag) of DKK 51,600 (~€6,900) automatically deducts taxable income for all resident retirees.	Proof of foreign tax liability required to exempt Folkepension/ATP from Danish source tax under qualifying treaties.	Pensionsleitfaden →
Schweden (SE)	Skatteverket / PM Skatteverket / Pensionsmyndigheten	Swedish pensions paid to individuals living abroad are subject to special non-resident income tax (SINK) at a flat 25% after monthly deduction.	For residents: municipal tax (~32%) + state tax 20% on higher incomes. For non-residents receiving Swedish pensions: SINK flat tax of 25%.	SINK tax (flat 25%): simplified withholding without annual tax return filing requirement. Option available to choose ordinary taxation. ★ Special Expat Flat Tax	Annual application to Skatteverket determines whether 25% SINK or bilateral treaty exemption applies.	Pensionsleitfaden →
Irland (IE)	Revenue / DSP Revenue Commissioners / DSP	Private pensions taxed in residence state. Irish State Pension paid gross abroad without domestic withholding.	Standard rate 20% (up to €42,000 for single), Higher rate 40%. Age Exemption for 65+: €18,000 single (€36,000 married).	Age Exemption & USC Relief: total tax exemption for modest pension incomes and reduced Universal Social Charge (0.5% - 2%) for 66+.	PAYE Exclusion Order issued by Revenue authorises pension administrators to pay occupational pensions gross abroad.	Pensionsleitfaden →
Polen (PL)	KAS / ZUS Krajowa Administracja Skarbowa (KAS) / ZUS	Private pensions taxed in residence state. Foreign pensions received in Poland converted and withheld by paying banks.	12% base rate up to 120,000 PLN (~€28k), 32% on excess. High tax-free amount: 30,000 PLN (~€7,000). 9% health contribution non-deductible.	Senior Relief (Ulga dla seniora): full income tax exemption up to 85,528 PLN for individuals continuing to work post-retirement age without claiming pension.	Certificate of Tax Residence (CFR) and form IFT-1R exempt cross-border pension flows between ZUS and partner agencies.	Pensionsleitfaden →
Malta (MT)	CfR / Soc. Security Commissioner for Revenue (CfR) / Social Security	Malta operates the remittance basis for non-domiciled residents: foreign income taxed only if remitted to Malta; foreign capital gains never taxed.	Ordinary progressive rates: 0% to 35%. Pension Income Exemption excludes statutory portions up to ~€14,000 from income tax.	Malta Retirement Programme (MRP): 15% flat tax on foreign pension income remitted to Malta (minimum annual tax: €7,500). ★ Special Expat Flat Tax	Maltese DTTs allocate exclusive taxing rights to residence state, enabling gross pension payment from foreign sources.	Pensionsleitfaden →

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Private vs. Öffentliche Pensionen nach OECD Art. 18 & 19

Private gesetzliche Pensionen unterliegen nach Art. 18 dem Wohnsitzstaat. Beamtenpensionen verbleiben nach Art. 19 beim Kassenstaat.

Österreich besteuert die 13. und 14. Pension begünstigt mit einem festen Steuersatz von 6% (Jahressechstel).

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Internationale Sondersteuersätze für Pensionisten

Italien bietet 7% Pauschalsteuer in Süditalien, Malta 15% unter dem MRP-Programm.

Portugals NHR-Modell ist für Neuzuzügler seit 2024 geschlossen.

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🏛️ Rentenalter

Rentenalter in Europa

Regelaltersgrenzen, vorzeitige Altersrenten und Reformstufen 2026 aller EU/EWR-Staaten und der Schweiz.

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⚖️ Mindestsicherung

Mindestrente in Europa (2026)

Garantierte Mindestrenten, Grundsicherung im Alter und Ausgleichszulagen in den 16 europäischen Staaten.

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Frequently Asked Questions

Q1 Where is my cross-border European pension taxed? ▼

Under Article 18 of the OECD Model Tax Convention, private sector pensions and general statutory contributory pensions are taxable exclusively in the country where the pensioner is resident for tax purposes. Conversely, public service pensions (civil service, armed forces) are generally taxable in the paying source state under Article 19.

Q2 How can I avoid paying tax twice on my foreign pension? ▼

Double taxation is eliminated through bilateral Double Taxation Conventions (DTTs). By submitting a certified tax residence certificate and the required treaty relief form to the paying pension authority, you can either receive payments gross (without source tax) or claim a foreign tax credit in your residence country.

Q3 Which European countries offer special flat-tax regimes for expat retirees in 2026? ▼

Italy offers a 7% flat substitute tax for up to 10 years for retirees relocating to municipalities in Southern Italy with under 20,000 inhabitants. Malta offers the Malta Retirement Programme (MRP) with a 15% flat rate on remitted foreign pensions. Greece also offers a 7% flat rate for 15 years.

Q4 Can I still benefit from Portugal's 10% NHR tax regime? ▼

The original Non-Habitual Resident (NHR) regime was closed to new applicants from January 1, 2024. However, grandfathering provisions protect individuals who registered before that date for the remainder of their 10-year term. New retirees are subject to progressive Portuguese IRS rates.

Q5 Does Germany tax statutory pensions paid to retirees living abroad? ▼

Yes. Germany operates a deferred taxation system (Kohortenprinzip). Non-residents receiving a Deutsche Rentenversicherung (DRV) pension must file an annual tax return with Finanzamt Neubrandenburg unless a specific bilateral treaty awards exclusive taxing rights to the residence country.