Germany: Double Tax Treaties

Germany 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Germany cancelled its treaty with Turkey in July 2009 as it was considered to be outdated.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.

The following is a list of countries with which Germany has signed a double tax treaty, with the year in which there were originally effective from.

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Germany Table of Double Tax Treaties

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Germany Other International Agreements

Germany has a number of Tax Information Exchange Agreements with other countries. Germany is involved in international tax enforcement policies through its membership of the Financial Action Task Force and the OECD.