On 2 February 2009, the Regional Tax Authority of Bavaria, an intermediary authority between the Bavarian Finance Ministry and the local Bavarian tax offices, announced that as of 1 January 2009, the tax office of Neubrandenburg in Mecklenburg, Western Pomerania is centrally competent for the determination of income taxation for non-resident recipients of German annuities and pension benefits.

This special jurisdiction only applies to those non-residents whose German income consists exclusively of retirement annuities or old-age pensions. Pensioners who also receive other German income (e.g. rental and lease income) will be subject to the tax authorities in whose jurisdiction the income is generated.

Nevertheless, the tax office Neubrandenburg is competent even if other income is generated, to the extent that such income is subject to withholding taxes and therefore not taken into consideration for purposes of income tax assessment (e.g. investment income). Additionally, the special jurisdiction also covers persons with limited German tax liability who apply for unlimited German tax liability.