Latest Treaty Updates: Germany
Treaty Update: Germany - Luxembourg
25/4/2012
The German Finance Ministry has announced that Germany and Luxembourg signed a DTA on April 23, 2012,.
Treaty Update: Germany - Ireland
23/4/2012
According to the Irish Revenue Commissioners, Germany and Ireland signed a DTA that would replace their existing DTA on March 30, 2012.
Treaty Update: Germany - Turkey
18/4/2012
According to preliminary media reports, on April 9, 2012, Germany's lower house of parliament approved a law that would ratify the DTA signed between Germany and Turkey on September 19, 2011.
Treaty Update: Cook Islands - Germany
17/4/2012
The German Embassy in Wellington on April 6, 2012, announced that Germany and the Cook Islands had signed a TIEA.
Treaty Update: Netherlands - Germany
17/4/2012
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According to the Dutch government, The Netherlands and Germany on April 12, 2012, signed a new DTA.
Treaty Update: Liechtenstein - Germany
30/3/2012
The government of Liechtenstein announced on March 27 that the pending DTA with Germany has been forwarded to parliament.
Treaty Update: Oman - Germany
22/3/2012
Oman's Majlis Ash'hura, an advisory council, on March 20, 2012, approved the draft convention between Oman and Germany for the avoidance of double taxation, as part of the nation's agreement-approval process.
Treaty Update: United Kingdom - Germany
29/2/2012
An Order ratifying the DTA between the UK and Germany in respect of the two countries' banking sector levies was laid before the House of Commons on February February 22.
Treaty Update: Oman - Germany
22/2/2012
The draft DTA between Oman and Germany was tabled in the Omani parliament and referred to a working party for analysis, Oman's Ministry for Information announced on February 15, 2012.
Treaty Update: Turkey - Germany
7/2/2012
The Turkish tax authority has confirmed the ratification of the DTA between Turkey and Germany, which was published in the country's official gazette on January 24, 2012. The agreement has yet to be ratified by Germany.
Treaty Update: Germany - Monaco
27/1/2012
According to preliminary media reports, the TIEA between Germany and Monaco entered into force on December 9, 2011.
Treaty Update: Japan - Germany
16/1/2012
According to Japan's Ministry of Foreign Affairs, Japan and Germany concluded a first round of negotiations towards a revised DTA on December 14, 2011.
Treaty Update: Bahamas - Germany
10/1/2012
The Bahamas High Commission has announced that the TIEA between Germany and the Bahamas was ratified on December 12, 2011.
Treaty Update: San Marino - Germany
5/1/2012
According to preliminary media reports, the TIEA signed between San Marino and Germany entered into force on December 21, 2011.
Treaty Update: Germany - Taiwan
4/1/2012
Germany and Taiwan signed a DTA on December 28, 2011.
Treaty Update: Germany - Turkey
4/1/2012
According to preliminary media reports, Turkish parliament has approved a pending DTA between Turkey and Germany for ratification.
Treaty Update: Germany - Switzerland
3/1/2012
The revised DTA between Germany and Switzerland, amended to include OECD model provisions for the exchange of tax information, entered into force on December 21, 2011.
Treaty Update: Albania - Germany
29/12/2011
The Albanian Ministry of Foreign Affairs has confirmed the signing of a DTA between Albania and Germany on December 23, 2011.
Treaty Update: Germany - Liechtenstein
21/11/2011
The German Finance Ministry and the government of Liechtenstein have announced that a DTA between Germany and Liechtenstein was signed on November 17, 2011.
Treaty Update: Andorra - Germany
15/11/2011
According to preliminary media reports, Andorra on October 13, 2011, ratified the TIEA the country signed with Germany in November 2010.
Treaty Update: Germany - Montserrat
10/11/2011
Montserrat signed its 12th TIEA, with Germany, on November 2, 2011, placing the territory on the list of jurisdictions which have substantially implemented the internationally-agreed standard on tax transparency, according to the OECD.
Treaty Update: Mauritius - Germany
3/11/2011
According to preliminary media reports, Germany and Mauritius signed a DTA and an accompanying protocol on October 7, 2011.
Treaty Update: Turkey - Germany
20/9/2011
Germany and Turkey signed a DTA on September 19, 2011 which replaces the previous agreement terminated by Germany.
Treaty Update: Germany - Liechtenstein
18/8/2011
The German Finance Ministry has confirmed that the initalling of a DTA with Liechtenstein took place on August 16, 2011. The treaty is expected to be signed by the end of the year.
Treaty Update: Uruguay - Germany
4/8/2011
According to preliminary media reports, Uruguay's government has begun the legislative process for its DTA with Germany, sending a draft law ratifiying the treaty to parliament.
Treaty Update: Germany - Switzerland
22/7/2011
According to media reports, Germany and Switzerland have reached agreement on certain issues in relation to a planned tax treaty. It has been reported that the two jurisdictions intend to complete negotiations by the end of the summer.
Treaty Update: Germany - Kosovo
8/7/2011
Germany and Kosovo signed an exchange of notes on June 10, 2011, specifying that the 1987 DTA with the USSR will continue to be valid. The agreement entered into force with immediate effect.
Treaty Update: Hungary - Germany
7/7/2011
According to preliminary media reports, Hungary ratified its DTA with Germany in parliament on June 27, 2011.
Treaty Update: India - Germany
6/7/2011
According to media reports, India's Supreme Court has criticised the wording of the country's draft DTA with Germany, and advised the government against the treaty's signature.
Treaty Update: Germany - Saint Vincent and the Grenadines
13/6/2011
Treaty Update: Ireland - Germany
3/6/2011
The Protocol amends the dividend withholding tax section, on the rules of voting shares.
Treaty Update: Germany - Luxembourg
1/6/2011
The MOU clarifies the rules for the taxation of cross-border workers. Under the DTA, workers are generally taxed in the state of their activities, but it was unclear whether this also applies to payments that account for "unproductive activities", such as payments in the event of sickness, training, outings, etc. This now introduces a tolerance level of 20 working days per year that can be provided outside of each state without jeapordising the exclusive right to tax the wages.
Treaty Update: Germany - Luxembourg
1/6/2011
The MOU clarifies the rules for the taxation of cross-border workers. Under the DTA, workers are generally taxed in the state of their activities, but it was unclear whether this also applies to payments that account for "unproductive activities", such as payments in the event of sickness, training, outings, etc. This now introduces a tolerance level of 20 working days per year that can be provided outside of each state without jeapordising the exclusive right to tax the wages.
Treaty Update: Germany - Spain
1/6/2011
The DTA replaces the 1966 treaty. Witholding tax on dividends paid from intergovernmental holdings is reduced from 10% to 5%. Social security pension provisions are also changed, given the paying state a limited right of atxation. For new retirees from 2015, the withholding tax rate is 5%, and for new retirees after 2030, it is 10%. It also provides for the exchange of information to the OECD standard.
Treaty Update: Cyprus - Germany
31/5/2011
New DTA
Treaty Update: Ireland - Germany
26/5/2011
The DTA is to replace the existing agreement. In Ireland, the DTA applies to income tax, the income levy, corporate tax, and capital gains tax. In Germany, the DTA applies to income tax, corporate tax, trade tax, capital tax. It provides for the exchange of information, the elimination of double taxation, provides permanent establishment rules, rules on immovable property, and business profits. Dividend withholding tax is charged at 5% where the beneficial owner is a company (other than a partnership or a German Real Estate Investment Trust Company) holding directly at least 10% of the capital of the paying company, and at 15% in all other cases.
Treaty Updates by Territory
Aaland Islands
Afghanistan
Albania
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Algeria
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Andorra
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Anguilla
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Antigua and Barbuda
Argentina
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Chad
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Colombia
Comoros
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Congo, Republic of
Cook Islands
Coral Sea Islands
Costa Rica
Cote D'Ivoire
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Dominican Republic
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European Union (EU)
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Fiji
Finland
France
French Guiana
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Gabon
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Georgia
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Ghana
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Honduras
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Isle of Man
Israel
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Myanmar
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Netherlands
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Poland
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Latest News
German Finance Minister Wolfgang Schäuble and his Luxembourg counterpart Luc Frieden have recently signed in Berlin a new agreement on the avoidance of double taxation in the area of taxes on income.
Netherlands, Germany Seal New DTA 16/4/2012
German State Secretary for Foreign Affairs Emily Haber and Dutch State Secretary for Finance Frans Weekers have recently signed in Berlin a new bilateral double taxation agreement between the two countries.
CIOT Expects UK-Swiss Tax Deal Re-Write 11/4/2012
Changes to the Swiss-German tax treaty could lead to higher charges for UK holders of undeclared Swiss bank accounts, the Chartered Institute of Taxation has warned.
Liechtenstein Sends DTA With Germany To Parliament 29/3/2012
The Liechtenstein government has announced that it has recently submitted to parliament for approval a report pertaining to the bilateral double taxation agreement with Germany, aimed at preventing double taxation and tax evasion in the area of taxes on income and on wealth.
Panama Plans More TIEAs 1/2/2012
Panama's Minister for the Economy and Finance, Frank De Lima has confirmed the government will continue to seek out tax information exchange agreements with other nations despite having reached the twelve agreement quota set for inclusion on the Organisation for Economic Cooperation and Development's white list.
Taiwan, Germany Sign DTA 3/1/2012
Taiwan’s Ministry of Foreign Affairs has announced that, in Berlin on December 19 and then also in Taipei on December 28, Taiwan and Germany signed a bilateral double taxation agreement.
Germany, Liechtenstein Sign DTA 21/11/2011
The Principality of Liechtenstein and the Federal Republic of Germany have recently signed in Berlin a bilateral double taxation agreement between the two countries, intended to secure mutual legal, planning and investment security.
Germany, Turkey Ink Revised DTA 23/9/2011
In the presence of German President Christian Wulff and Turkish President Abdullah Gül, Germany’s Finance Minister Wolfgang Schäuble and his Turkish counterpart Mehmet Simsek signed a new bilateral agreement between the two countries aimed at the avoidance of double taxation in the area of taxes on income.
Germany, Liechtenstein Edge Closer To Tax Deal 19/8/2011
Germany and the Principality of Liechtenstein recently initialled in Berlin a draft agreement, designed to avoid double taxation and tax evasion in the area of taxes on income and capital.
Germany, Luxembourg Ink Salaries Agreement 7/6/2011
In order to avoid double taxation, Germany’s Finance Minister Wolfgang Schäuble and his Luxembourg counterpart Luc Frieden have announced their agreement on more precise provisions pertaining to the taxation of cross-border workers.
India Calls For Increased Transparency 23/2/2011
The Indian Finance Minister has underlined the increased need for transparency in financial transactions and the prevention of money laundering.
Germany, Spain Update DTA 7/2/2011
On the sidelines of a recent intergovernmental summit meeting held in Madrid, Germany’s Finance Minister Wolfgang Schäuble and Spain’s Vice President Elena Salgado signed a new double taxation agreement.
Swiss-German Relations Reach Turning Point 28/1/2011
Swiss President Micheline Calmy-Rey has recently conducted a first official foreign visit to Berlin, with discussions focussing on tax issues and bilateral relations.
Germany, Austria Revise DTA 24/1/2011
Germany and Austria have recently signed in Berlin a protocol revising the existing bilateral double taxation agreement in place between the two countries, implementing the Organization for Economic Cooperation and Development’s standard on transparency and effective information exchange in tax matters.
UK Tax Agreements In Force 12/1/2011
Tax agreements between the UK and Gibraltar, the Cayman Islands and Germany have recently entered into force, the UK tax authority, HM Revenue and Customs, has announced.
EU Launches Multi-Year Review Of Cross-Border Taxation 23/12/2010
The European Commission has published a Consultation, which marks the commencement of a comprehensive multi-year review of the major cross-border issues faced by EU citizens, and proposes solutions for them.
German Court Permits Use Of Stolen Tax CDs 3/12/2010
Following months of controversy, Germany’s Federal Constitutional Court has finally permitted the use of tax information contained on data discs for criminal prosecutions, and has published details of its ruling accordingly.
Liechtenstein, Austria Hold Key Tax Talks 2/11/2010
Liechtenstein’s Prime Minister and Finance Minister Klaus Tschütscher and Austria’s Vice Chancellor and Finance Minister Josef Pröll met recently in Vienna to hold an open exchange of views on fiscal and financial policy issues and to discuss negotiations on the revision of the bilateral double taxation agreement in place between the two countries.
Switzerland And Germany Strike Tax Deal 29/10/2010
The Swiss and German finance ministers have agreed to start negotiations towards an agreement that will allow Germany to tax assets held by its residents in Swiss accounts, while Switzerland gets to retain some measure of banking secrecy.
German-Swiss Tax Dispute Nears Conclusion 21/10/2010
Germany and Switzerland are reportedly nearing a resolution on their long standing tax dispute regarding the taxation of undeclared German assets held in Swiss bank accounts, and aim to have an agreement on double taxation in place before the end of October.
IoM-Germany Tax Agreements To Enter Into Force 12/10/2010
The Isle of Man government has announced that two tax cooperation agreements signed with Germany in May 2009 will shortly enter into force.
Germany, Liechtenstein Seek To Conclude DTA 5/10/2010
Liechtenstein’s Prime Minister and Finance Minister Klaus Tschütscher has met recently with Germany’s Finance Minister Wolfgang Schäuble in Berlin to hold an open exchange of views on fiscal and financial policy issues and to discuss ongoing negotiations on the conclusion of a double taxation agreement.
Liechtenstein, Germany Hold Tax Talks 29/9/2010
Liechtenstein’s Prime Minister Klaus Tschütscher has recently met with Germany’s Finance Minister Wolfgang Schäuble during an official working visit to Berlin, with the talks focussing on the planned completion of a bilateral double taxation agreement between the two countries.
Austria, Israel Sign Tax Treaty 29/7/2010
Austria and Israel have initialed a revised tax treaty for the avoidance of double taxation between the two countries.
Panama To Sign DTA With Luxembourg 6/7/2010
The Panamanian government has finalized negotiations in Luxembourg ahead of the signing of a treaty to avoid double taxation between the two countries, announced deputy economy minister, Frank De Lima, who led the negotiating team for Panama.