List of German double taxation agreements
The list of German double taxation agreements includes all bilateral agreements concluded by the Federal Republic of Germany with other countries in the areas of income taxes and wealth taxes , inheritance and gift taxes as well as legal and administrative assistance and the exchange of information.
The list is based on the current overview of the status of double taxation agreements and other tax agreements published by the Federal Ministry of Finance (BMF) at the beginning of the current year . The BMF offers further information on the agreements with individual states as well as an overview of all agreements relating to a partner state on its website.
German double taxation agreements in the area of taxes on income and assets
- ↑ DTA with the USSR continues to apply, Federal Law Gazette 1993 II p. 169.
- ↑ a b Does not include wealth tax.
- ↑ DTA with SFR Yugoslavia continues to apply, Federal Law Gazette 1992 II p. 1196.
- ↑ Not including Hong Kong and Macau.
- ↑ DTA with SFR Yugoslavia continues to apply, Federal Law Gazette 2011 II p. 748.
- ↑ Kosovo is not a recognized state or comparable territory under international law.
- ↑ Replaces the old DBA from December 4th, 1987, which was in force from January 1st, 1984 to December 31st, 1997.
- ↑ DTA with the USSR continues to apply, Federal Law Gazette 1996 II p. 768.
- ↑ DTA with SFR Yugoslavia continues to apply, Federal Law Gazette 2011 II p. 745.
- ↑ DTA with SFR Yugoslavia continues to apply, Federal Law Gazette 1997 II p. 961.
- ↑ DTA with Czechoslovakia continues to apply, Federal Law Gazette 1993 II p. 762.
- ↑ DTA with Czechoslovakia continues to apply, Federal Law Gazette 1993 II p. 762.
- ↑ DTA with the USSR continues to apply, report of the Ashgabat embassy dated August 11, 1999 - No. 377/99.
- ↑ Announcement of the new version 04.06.2008.
German double taxation agreements in the area of inheritance and gift taxes
| Agreement partner | Conclusion of contract | Come into effect | Logs | Additional information | Agreement text |
|---|---|---|---|---|---|
 Denmark
|
11/22/1995 | 01/01/1997 | DBA Germany - Denmark | BGBl. 1996 II p. 2565 | |
 France
|
10/12/2006 | 04/03/2009 | DBA Germany - France | BGBl. 2007 II p. 1402 | |
 Greece
|
11/18/1910 | 01/01/1953 | December 01, 1910 | DBA Germany - Greece | RGBl. 1912 II p. 173 |
 Sweden
|
07/14/1992 | 01/01/1995 | DBA Germany - Sweden | BGBl. 1994 II p. 686 | |
 Switzerland
|
11/30/1978 | 09/28/1980 | DBA Germany - Switzerland | BGBl. 1980 II p. 594 | |
 United States
|
December 3rd, 1980 | 01/01/1979 | 12/14/1998 | DBA Germany - United States | Federal Law Gazette 1982 II p. 846 |
- ↑ a b part of the joint agreement on income and inheritance taxes.
- ↑ Announcement of the new version on December 21, 2000.
German special agreement on the income and assets of shipping and aviation companies
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- ^ S = shipping company, L = aviation company
- ↑ Protocol to the double taxation agreement.
- ↑ Commercial contract.
- ↑ Maritime Transport Agreement.
German double taxation agreements in the field of legal and administrative assistance and the exchange of information
- ↑ a b c d Part of the common income tax agreement.
- ↑ a b part of the joint agreement on income and inheritance taxes.
Web links
- Status of the double taxation agreements and other agreements in the tax area as well as the agreement negotiations on January 1, 2016. (pdf) Federal Ministry of Finance , January 19, 2016, accessed on March 20, 2016 .
- Double taxation agreements - DBA - as well as other state-related publications. Federal Ministry of Finance , accessed on March 20, 2016 .
Individual evidence
- ↑ Status of the double taxation agreements and other agreements in the tax area as well as the agreement negotiations on January 1, 2016. (pdf) (No longer available online.) Federal Ministry of Finance , January 19, 2016, archived from the original on March 25, 2016 ; accessed on March 20, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Double taxation agreement - DBA - and other state-related publications. Federal Ministry of Finance , accessed on March 20, 2016 .
