Double taxation agreement between the Federal Republic of Germany and the People's Republic of China
The current double taxation agreement (DTA) between the Federal Republic of Germany and the People's Republic of China to avoid double taxation was signed on March 28, 2014. It came into force on April 6, 2014.
With the new double taxation agreement, there were important changes with regard to the residents, the permanent establishment, the withholding tax rate for dividends and the avoidance of double taxation.
1985 double taxation treaty
On the occasion of the visit of Chinese Prime Minister Zhao Ziyang to the Federal Republic of Germany on June 10, 1985, the old DBA was signed by Chinese Vice Prime Minister Tian Ji Yun as well as Federal Foreign Minister Hans-Dietrich Genscher and Federal Minister of Finance Dr. Gerhard Stoltenberg signed in Bonn and entered into force on May 14, 1986 as the fourth German-East Asian agreement of its kind. The old double taxation agreement was no longer adequate for China, which underwent enormous economic development between 1985 and 2014. For example, the taxation of posted workers had become a highly complex matter. This has become a problem mainly because the number of seconded employees has increased dramatically on both sides.
See also
Web links
- Contract text (pdf) on the website of the Federal Ministry of Finance .
