Dta Agreement With Germany

The Federal Department of Finance assumes no responsibility for errors or omissions in the texts of the contract made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts. In many cases, the wording of the provisions is not easy to understand and complex. There are many exceptions. Both for individuals who earn income abroad (for example. B dividends or even wages) than for companies that are setting up internationally – or planning – it is worth taking a closer look at double taxation agreements. German income tax legislation has been amended and replaced by various foreign tax treaties to ensure that income is not taxed by more than one country. Germany has concluded DTTs with nearly 90 countries, including most industrialized countries, that apply to income tax. However, no DTT has been concluded with Brazil and Hong Kong. International tax law includes all legal provisions that include foreign-related tax matters.

These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. Agreements on inheritance and donation rights have also been concluded with a number of countries, including the countries listed below: the Federal Republic of Germany has in the meantime entered into double taxation agreements and/or treaties with more than 100 countries. The list of all agreements is available on the website of the Federal Ministry of Finance. That is why many countries have so-called double taxation agreements. As the name suggests, these agreements are designed to avoid double taxation. They generally apply to income taxes (income tax, corporate tax). However, there are also some double taxation conventions in the areas of inheritance and gift fees. This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website.

The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty. However, the structure and content of the agreement is based on the OECD model convention.