UK personal pension: free from IHT if resident outside UK?

Finance, Taxes, Banking, Insurance and Retirement
1

Situation: I am a UK citizen, live in CH and have a UK personal pension (defined-contribution). My wife is a German living in Germany. I am trying to figure out if she would face a tax liability were I to die and she inherit the pension assets.

The UK government page on taxation of inherited pension benefits states that if the pension-holder is under 75, lump sums are not taxed, unless the total exceeds the lifetime allowance. Pension payments on the other hand are taxed as income. Inheritance tax (IHT) is not due, so long as the pension provider classes the payout as discretionary.

My wife being non-British and resident in Germany, I would think that she would not face UK tax (income or IHT). But overseas residence is not addressed in the information page. Can anyone point me to sources that address this aspect?

2
For sure Germany will tax it as Germany will tax almost anything.

Pension is taxed in Germany as from approx 10k EUR per annum.

But ask a Treuhänder if you want to be sure?

3
As I understand it your estate is taxed under IHT what's left would be distributed. Whether that distribution would be taxed in Germany I don't know.