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Abstract
Psychology and Psychotherapy: Research Study
Taxation of US 401(K) Plans Based on the German Annual Tax Act 2024
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Open or CloseSebastian Lang*
Professor of Finance, Investments and Accounting and Dean of studies in Banking and Finance, Germany
*Corresponding author:Sebastian Lang, professor of Finance, Investments and Accounting and Dean of studies in Banking and Finance, Berufliche Hochschule Hamburg (BHH), Germany and School of Finance and Swiss Institute of Banking and Finance, University of St.Gallen, Switzerland
Submission: May 22, 2025;Published: May 28, 2025
ISSN 2639-0612Volume5 Issue3
Abstract
The German Annual Tax Acts are statutory instruments enacted annually to make changes and adjustments to the German tax law. The objective of the Annual Tax Acts is to update existing tax laws and adapt them to changing economic and political conditions. The German Annual Tax Act 2024 ruled that deferred taxation applies also to retirement benefits from foreign pension funds, for which a tax exemption or preferential treatment was granted. It governs that future payouts from U.S. 401(k) plans to taxable persons in Germany are fully taxed. The new law applies for the first time in the fiscal year 2025.
Keywords:Income taxation; U.S. 401(k) Plans; German Annual Tax Act 2024
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