Updated on October 16, 2026
In 30 seconds
If you move back to Italy, you will as a rule keep receiving your German pension. What changes are taxes and registration: the return must be declared, and you need to understand where the pension is taxed under the convention between Italy and Germany. Calculations are for a tax accountant (commercialista). Here we put the papers and the legal obligations in order.
For the general picture, read the guide Italians in Germany: Legal Guide.
In this article
- The convention between Italy and Germany
- Registration obligations
- Practical steps
- Frequent case
- The best solution for you
- Frequently asked questions
- Official sources
The convention between Italy and Germany
Italy and Germany have a double taxation convention, that is, an agreement to prevent the same income from being taxed twice. The German Federal Ministry of Finance publishes it on its website, with a page dedicated to the tax-exempt part of a German pension.
In this article we do not give articles, rates or exempt shares. They depend on the case and on the text in force. The tax accountant reads them in the official sources and tells you where you pay and how much.
A change of residence also affects taxes. From when and in what way is for the tax accountant to determine, on the documents you bring.
Registration obligations
The return must be declared to the Comune (the municipality). Omission or delay carries an administrative fine, according to the website of the Ministry of Foreign Affairs. The Consulate then informs the Comune of the removal from AIRE (the register of Italians residing abroad).
Practical steps
- Declare the return to the Comune and notify the Consulate.
- Report the new address to the DRV (the German pension insurer) and confirm proof of life.
- Gather the pension letters (Rentenbescheid) and the latest payments.
- Ask the tax accountant how the pension is declared and whether there is an exempt part.
- Ask the ASL (the local health authority) how healthcare works after the return.
- Keep the receipts for taxes paid in Germany.
Frequent case · A problem that happens often
A retired couple lives in Frankfurt and decides to go back to Bari. They receive a German pension. They fear paying taxes twice. Before the move they need an overview of the documents: pension letters, residence certificates, tax receipts. With these a tax accountant can say where you pay and how much.
Frequent case described in general terms: names, places and details do not refer to real people or cases.
The best solution for you
First: Before the move, prepare an overview of the documents: pension letters, residence certificates and tax receipts.
Then: Declare the return to the Comune, notify the Consulate and report the new address to the DRV.
If the office or the other side does not cooperate: If the tax information is unclear, the tax accountant reads the official texts and tells you where you pay and how much. The firm does not give tax advice.
It usually pays to: Usually it pays to put the papers in order before the return. With complete documents, the tax accountant can answer on taxes without delay.
What to do now
- Declare the return to the Comune and notify the Consulate.
- Report the new address to the DRV and confirm proof of life.
- Gather the Rentenbescheid, the latest payments and the receipts for taxes paid in Germany.
No route guarantees an outcome.
Learn more: Legal guides from Studio Legale Fiorentino.
How attorney Fiorentino can help you
- Gather the pension letters (Rentenbescheid), the residence certificates and the German tax receipts.
- Check with the firm the registration obligations and pass the tax questions to the tax accountant.
- For the video call, have the dates of the move and the documents ready, as readable scans.
Frequently asked questions
Will I pay taxes twice if I return to Italy?
Conventions exist to prevent that. How they apply to your case is decided by the tax accountant on the official texts.
Do I have to notify the DRV of the move?
Yes. The DRV must have your updated address and asks every year for proof of life.
What do I risk if I do not declare the return?
An administrative fine, according to the website of the Ministry of Foreign Affairs.
Does the German pension have an exempt part in Italy?
It depends on the convention and on the case. The question should be put to the tax accountant, with the pension documents.
Will I lose the IMU relief on my Italian house?
IMU (the Italian municipal property tax) reliefs for people living abroad depend on legal requirements and may change. Ask the Comune or the tax accountant before the return.
Read also
- Italians in Germany: Legal Guide
- German and Italian Pensions: Contributions in Two Countries and Return
- Car with German Plates in Italy: Residence, REVE and Rules
- Italian and German Dual Citizenship: What Applies Today
Official sources
Institutional pages consulted; the official source always prevails for up-to-date texts.
- Bundesfinanzministerium: double taxation convention with Italy
- Italian Ministry of Foreign Affairs: services for Italians abroad (AIRE, succession, civil status)
- Deutsche Rentenversicherung: pensions abroad and proof of life
Where to find us
The firm is based in Naples (Piazza Giovanni Bovio 22 and Via Monte di Dio 14) and works throughout Italy; the first meeting can be held by video call. The firm does not give tax advice: for calculations you need a tax accountant (commercialista).
Informational text, prepared with the help of artificial intelligence tools. Author: attorney Renato Giuseppe Fiorentino.
Do you have a similar issue?
Every situation depends on the documents of the specific case. You can contact the firm from anywhere, remotely.