Latest Treaty Updates: Germany


Treaty Update: Australia - Germany

9/1/2017

The provisions of the new DTA between Australia and Germany became effective on January 1, 2017.


Treaty Update: Germany - Australia

15/12/2016

The new Germany-Australia DTA entered into force on December 7, 2016.


Treaty Update: Germany - Costa Rica

16/11/2016

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

11/10/2016

Saint Kitts and Nevis on September 19, 2016, ratified the TIEA it signed with Germany.


Treaty Update: Saint Kitts and Nevis - Germany

29/9/2016

Saint Kitts and Nevis completed its domestic ratification procedures in respect of the TIEA with Germany on September 19.


Treaty Update: Australia - Germany

8/9/2016

Australia has introduced legislation to bring a new DTA with Germany into force.


Treaty Update: Costa Rica - Germany

24/8/2016

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

11/7/2016

Armenia and Germany signed a DTA on June 29.


Treaty Update: Germany - Netherlands

19/5/2016

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

24/2/2016

Finland and Germany signed a DTA on February 19, 2016.


Treaty Update: Ireland - Germany

8/1/2016

A third Protocol to Ireland's DTA with Germany became effective on January 1, 2016.


Treaty Update: Japan - Germany

27/12/2015

Japan and Germany signed a DTA on December 17, 2015.


Treaty Update: Australia - Germany

20/11/2015

Australia and Germany signed a DTA on November 13, 2015.


Treaty Update: Germany - China

6/11/2015

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

4/11/2015

Germany's upper house of Parliament approved a DTA with Jersey on October 16, 2015.


Treaty Update: Netherlands - Germany

30/10/2015

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

27/7/2015

Japan's Ministry of Finance on July 16, 2015, announced that it has agreed a DTA in principle with Germany.


Treaty Update: Netherlands - Germany

27/7/2015

The Netherlands and Germany on July 14, 2015, signed a TIEA that covers tax rulings and advance pricing agreements.


Treaty Update: Australia - Germany

25/6/2015

Australia and Germany are to negotiate a new DTA, the Australian Government announced on June 16.


Treaty Update: Germany - Jersey

4/6/2015

Germany and Jersey signed a DTA on May 7, 2015.


Treaty Update: Hong Kong - Germany

3/3/2015

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

25/2/2015

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

25/8/2014

The signing of a DTA between Germany and Israel was completed on August 21, 2014.


Treaty Update: Germany - Hong Kong

10/6/2014

Germany and Hong Kong will hold a first round of DTA negotiations over five days beginning on June 16, 2014.


Treaty Update: Germany - China

3/4/2014

Germany and China signed a DTA Protocol on March 28, 2014.


Treaty Update: United Kingdom - Germany

21/3/2014

The UK and Germany signed a DTA Protocol on March 17, 2014.


Treaty Update: Germany - Georgia

12/3/2014

Germany and Georgia signed a DTA on March 10, 2014.


Treaty Update: Germany - Costa Rica

19/2/2014

Germany and Costa Rica signed a double tax agreement on February 13, 2014.


Treaty Update: Cook Islands - Germany

31/12/2013

According to preliminary media reports, the TIEA signed between the Cook Islands and Germany entered into force on December 11, 2013.


Treaty Update: Norway - Germany

17/12/2013

According to preliminary media reports, Norway's parliament on December 5, 2013, approved a law ratifying the DTA Protocol signed with Germany.


Treaty Update: Germany - Philippines

3/10/2013

The German Embassy in Manila announced on September 30, 2013, that Germany and the Philippines signed an updated DTA.


Treaty Update: Philippines - Germany

13/9/2013

The Philippines and Germany signed an agreement on September 9, 2013, to revise the terms of their existing DTA.


Treaty Update: Armenia - Germany

5/3/2013

Armenia and Germany signed a DTA during four-day negotiations that concluded on March 1, 2013.


Treaty Update: Taiwan - Germany

11/1/2013

The Taiwanese Embassy confirmed on January 10, 2013, that the new DTA signed with Germany took effect on January 1, 2013.


Treaty Update: Liechtenstein - Germany

8/1/2013

According to the government of Liechtenstein, the 2011 DTA signed between Liechtenstein and Germany became effective on January 1, 2013.


Treaty Update: Ireland - Germany

30/11/2012

According to the Irish Revenue Commission, a new DTA to replace Ireland's existing DTA with Germany entered into force on November 28, 2012, and will be effective from January 1, 2013.


Treaty Update: Oman - Germany

28/11/2012

Oman's Sultan, Qaboos bin Said al Said ratified the pending Oman-Germany DTA on November 25, 2012.


Treaty Update: Taiwan - Germany

22/11/2012

The Taiwanese Ministry of Foreign Affairs confirmed on November 20, 2012, that the Taiwan-Germany DTA has entered into force following the conclusion of both nations' domestic ratification procedures on November 7, 2012.


Treaty Update: Germany - Various

5/11/2012

The lower house of Germany's parliament, the Bundestag on October 25, 2012, approved pending DTAs that Germany has signed with Liechtenstein, Luxembourg and the Netherlands.


Treaty Update: Ecuador - Germany

5/11/2012

The Ecuadorian embassy in Germany confirmed on October 23, 2012, that Germany and Ecuador had completed negotiations towards a Protocol to amend their 1982 DTA.


Treaty Update: Singapore - Germany

16/10/2012

Germany and Singapore have agreed to sign a Protocol to amend their existing DTA to incorporate tax information exchange provisions.


Treaty Update: Spain - Germany

10/10/2012

A new DTA signed between Spain and Germany in 2011 will enter into force on October 18, 2012, and will be effective from January 1, 2013.


Treaty Update: Germany - Singapore

9/10/2012

Germany's Finance Minister, Wolfgang Schauble has announced that the renegotiation of the Singapore-Germany DTA will be pursued during meetings scheduled for the week ending October 14, 2012, to expand tax information sharing.


Treaty Update: Sri Lanka - Germany

30/8/2012

Germany and Sri Lanka concluded negotiations towards the signing of a Protocol to revise the two countries' DTA on August 24, 2012.


Treaty Update: Spain - Germany

8/8/2012

Spain on July 30, 2012, published an Order in its Official Gazette ratifying the pending DTA and an accompanying Protocol signed between Spain and Germany on February 3, 2011.


Treaty Update: Turkey - Germany

7/8/2012

The Turkish Ministry of Foreign Affairs has announced that the DTA signed between Germany and Turkey on September 19, 2011, entered into force on August 1, 2012, following the completion of both nations' ratification procedures.


Treaty Update: Germany - Philippines

26/7/2012

The government of the Philippines has confirmed that a draft DTA between Germany and the Philippines was agreed at a fourth round of negotiations held on July 20, 2012. It has been agreed the pact will be signed in early 2013.


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: Netherlands - Germany

17/4/2012

According to the Dutch government, The Netherlands and Germany on April 12, 2012, signed a new DTA.


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: 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 - 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 - Taiwan

4/1/2012

Germany and Taiwan signed a DTA on December 28, 2011.


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 - 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: 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: 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


Latest News


Australia-Germany DTA Enters Into Force 27/12/2016
The Australian Government has announced that a new double tax agreement with Germany is now in force, replacing the previous 1972 treaty.

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Germany, Costa Rica To Avoid Double Tax From Jan 1 4/11/2016
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.

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France Requests Bank Data From Switzerland In Tax Probe 28/9/2016
The French tax authorities have reportedly sent an administrative assistance request to Switzerland which could see Swiss bank UBS turn over information on tens of thousands of French clients.

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Australia Legislates For New German DTA 5/9/2016
The Australian Government has introduced legislation to bring a new double tax agreement with Germany into force.

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Phlippines Ratifies Tax Treaties 17/12/2015
Legislation for the ratification of double tax avoidance treaties between the Philippines and the governments of Germany, Italy, and Turkey has been approved by the Filipino Senate.

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Germany, Australia Sign New DTA 16/11/2015
Australia and Germany have signed a new double tax agreement that lowers withholding tax rates on cross-border income and introduces new anti-abuse and prevention of non-taxation rules.

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Germany, Australia To Negotiate New DTA 17/6/2015
Australia and Germany are to negotiate a new double taxation agreement, the Australian Government announced on June 16.

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Germany-Israel Update Double Tax Arrangements 26/8/2014
Israeli Finance Minister Yair Lapid and his German counterpart, Wolfgang Schäuble, signed a revised German-Israeli double taxation agreement in Berlin on August 21, 2014, according to a recent announcement from the German finance ministry.

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OECD Releases New Peer Review Reports 6/8/2014
On August 4, 2014, the Organization for Economic Cooperation and Development's Global Forum on Transparency and Exchange of Information for Tax Purpose published peer review reports and compliance ratings for a new batch of jurisdictions.

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Liechtenstein Tax Conference Focuses On AEI 5/3/2014
The inevitable march towards automatic exchange of information as the Organization for Economic and Cooperation's global standard was just one of the issues discussed at a recent international tax conference held in Liechtenstein.

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Netherlands, Canada Tax Deal Benefits Funds And Investors 21/11/2013
Dutch Financial State Secretary Frans Weekers has concluded a new tax treaty with Canada, aimed at providing greater security for both funds and investors, via the revised tax treatment of so-called closed FGR funds, a Dutch investment vehicle.

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G20 Forging Ahead With Anti-Avoidance Action 9/9/2013
The G20 group of nations has endorsed plans to make the automatic exchange of tax information the global standard, and agreed to steps for cracking down on base erosion and profit shifting.

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Liechtenstein, EU Launch Savings Tax Talks 20/6/2013
Liechtenstein's Prime Minister and Finance Minister Adrian Hasler has held a first round of talks with European Tax Commissioner Algirdas Šemeta, on extending the Savings Tax Directive to close existing loopholes.

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India Comments On Income Tax Overseas Units 30/4/2013
The Indian Minister of State for Finance has offered an update on the work of Income Tax Overseas Units, set up as part of a broader effort to unearth so-called "black money."

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Germany Unveils Details Of DTA Negotiating Strategy 24/4/2013
Germany has issued a new model tax treaty (Deutsche Verhandlungsgrundlage) as a basis for future tax treaty negotiations.

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Liechtenstein, Mexico Sign TIEA 23/4/2013
Liechtenstein's Ambassador in Washington Claudia Fritsche and Mexico's Finance Minister Luis Videgaray Caso have recently signed in Washington a tax information exchange agreement between the Principality of Liechtenstein and Mexico.

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Berlin Gathering Focuses On Tax Compliance Solutions 18/3/2013
During the latest gathering of German-speaking Finance Ministers in Berlin, the talks centered on current challenges and issues in the area of taxation, most notably the importance of efforts to combat tax avoidance by multinational corporations.

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Germany Benefits From Switzerland's Group Request Concession 15/2/2013
The German Finance Ministry has recently confirmed that German tax investigators will now have recourse to group requests to assist in tracking down German residents alleged to have undeclared and untaxed bank accounts held in Switzerland.

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Netherlands, Spain Unite On Closed FGR Fund Accord 12/2/2013
The Dutch Finance Ministry has recently announced that the Netherlands has concluded an agreement with Spain regarding the tax treatment of so-called closed FGR funds, a Dutch investment vehicle, highlighting the fact that the accord will serve to ensure fiscal security for both funds and investors.

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Liechtenstein Has Moved On, Insists Tschütscher 5/2/2013
Liechtenstein’s Prime Minister Klaus Tschütscher has recently held tax talks in Berlin with Germany’s Finance Minister Wolfgang Schäuble, with the discussions focussing on the eurozone debt crisis as well as on bilateral and multilateral projects and on current challenges in the area of finance and taxation.

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Liechtenstein, Germany Seal DTA Deal 26/12/2012
Liechtenstein and Germany have recently exchanged in Vaduz ratification papers pertaining to the bilateral agreement between the two countries on the avoidance of double taxation and tax evasion with respect to taxes on income and on wealth, thereby sealing entry into force of the treaty.

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Liechtenstein Proves Itself Useful Economic Partner To Germany 6/12/2012
During a recent meeting in the Bavarian parliament, Liechtenstein’s Prime Minister Klaus Tschütscher, representatives of the Liechtenstein Chamber of Commerce and Industry and representatives of the Liechtenstein Banking Association highlighted the fact that Liechtenstein currently ranks among the most competitive industrial and economic locations in Europe.

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Liechtenstein Welcomes Bundesrat's DTA Approval 27/11/2012
The Liechtenstein government has recently welcomed the adoption of the German-Liechtenstein bilateral double taxation agreement by the Bundesrat, Germany’s upper house of parliament.

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Taiwan, Germany DTA Enters Into Force 23/11/2012
Taiwan's Ministry of Foreign Affairs has announced that the double taxation agreement between Taiwan and Germany entered into force on November 7, 2012, after ratification procedures were completed in both countries.

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German Bundestag Adopts Multiple DTAs 31/10/2012
On the recommendation of the finance committee, the German Bundestag, or lower house of parliament, recently adopted the government’s bill pertaining to double taxation agreements concluded with Luxembourg, the Netherlands and Liechtenstein.

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