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Germany: Double Tax Treaties

Introduction

A double tax treaty allows that tax paid can be offset in one of two countries against tax payable in the other, thus avoiding double taxation. Germany is a signatory to double tax treaties with several countries throughout the world. Some forms of income are exempt from tax or qualify for reduced rates. These include royalties, dividends and capital gains.

Germany cancelled its treaty with Turkey in July 2009 as it was considered to be outdated. Discussions with Turkey with a view to updating the agreement were unsuccessful and, as a result, the current treaty will expire at the end of 2010. A new treaty was negotiated with Turkey during 2010 and regardless of ratification date, will enter into force on 1 January, 2011.

Latest Germany Treaty Updates

Treaty Update: Australia - Germany
09 January, 2017
The provisions of the new DTA between Australia and Germany became effective on January 1, 2017.
Treaty Update: Germany - Australia
15 December, 2016
The new Germany-Australia DTA entered into force on December 7, 2016.
Treaty Update: Germany - Costa Rica
16 November, 2016
German's Finance Ministry on October 24 confirmed that the double tax avoidance treaty between Germany and Costa Rica will apply from January 1, 2017.
Treaty Update: Saint Kitts and Nevis - Germany
11 October, 2016
Saint Kitts and Nevis on September 19, 2016, ratified the TIEA it signed with Germany.
Treaty Update: Saint Kitts and Nevis - Germany
29 September, 2016
Saint Kitts and Nevis completed its domestic ratification procedures in respect of the TIEA with Germany on September 19.
Treaty Update: Australia - Germany
08 September, 2016
Australia has introduced legislation to bring a new DTA with Germany into force.
Treaty Update: Costa Rica - Germany
24 August, 2016
Costa Rica and Germany completed their domestic ratification procedures in respect of a DTA on August 10, 2016, to enable the treaty to become effective from January 1, 2017.
Treaty Update: Armenia - Germany
11 July, 2016
Armenia and Germany signed a DTA on June 29.
Treaty Update: Germany - Netherlands
19 May, 2016
Germany's lower house of Parliament on May 11, 2016, approved a new DTA with the Netherlands, which would replace their existing agreement dating back to 1956.
Treaty Update: Finland - Germany
24 February, 2016
Finland and Germany signed a DTA on February 19, 2016.
Treaty Update: Ireland - Germany
08 January, 2016
A third Protocol to Ireland's DTA with Germany became effective on January 1, 2016.
Treaty Update: Japan - Germany
27 December, 2015
Japan and Germany signed a DTA on December 17, 2015.
Treaty Update: Australia - Germany
20 November, 2015
Australia and Germany signed a DTA on November 13, 2015.
Treaty Update: Germany - China
06 November, 2015
Germany's upper house of Parliament approved draft law 396/15 on October 16, 2015, which would ratify the pending DTA signed with China.
Treaty Update: Germany - Jersey
04 November, 2015
Germany's upper house of Parliament approved a DTA with Jersey on October 16, 2015.
Treaty Update: Netherlands - Germany
30 October, 2015
The Netherlands and Germany completed their domestic ratification procedures on October 20, 2015, in respect of a new DTA that will enter into force on December 1, 2015.
Treaty Update: Japan - Germany
27 July, 2015
Japan's Ministry of Finance on July 16, 2015, announced that it has agreed a DTA in principle with Germany.
Treaty Update: Netherlands - Germany
27 July, 2015
The Netherlands and Germany on July 14, 2015, signed a TIEA that covers tax rulings and advance pricing agreements.
Treaty Update: Australia - Germany
25 June, 2015
Australia and Germany are to negotiate a new DTA, the Australian Government announced on June 16.
Treaty Update: Germany - Jersey
04 June, 2015
Germany and Jersey signed a DTA on May 7, 2015.
Treaty Update: Hong Kong - Germany
03 March, 2015
Germany and Hong Kong are to hold a second round of double tax agreement negotiations over five days concluding on March 6, 2015.
Treaty Update: Germany - Norway
25 February, 2015
The protocol amending the existing DTA between Germany and Norway entered into force on February 3, 2015, and is effective retroactively from January 1, 2015.
Treaty Update: Germany - Israel
25 August, 2014
The signing of a DTA between Germany and Israel was completed on August 21, 2014.
Treaty Update: Germany - Hong Kong
10 June, 2014
Germany and Hong Kong will hold a first round of DTA negotiations over five days beginning on June 16, 2014.
Treaty Update: Germany - China
03 April, 2014
Germany and China signed a DTA Protocol on March 28, 2014.
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