Germany Page

By article

1 (Personal Scope)12 (Royalties)22 (Capital)
2 (Taxes Covered)13 (Capital Gains)23 (Elimination of Double Taxation)
3 (Definitions)14 (Professions)24 (Non-discrimination)
4 (Resident)15 (Employments)25 (Mutual Agreement)
5 (Permanent Establishment)16 (Directors' Fees)26 (Exchange of Information)
6 (Immovable Property)17 (Entertainers)27 (Diplomats)
7 (Business Profits)18 (Pensions)28 (Territorial Extension)
8 (Transport)19 (Government Service)29 (Entry into Force)
9 (Associated Enterprises)20S (Students)30 (Termination)
10 (Dividends)20T (Teachers)
11 (Interest)21 (Other Income)

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By treaty

AustraliaFranceLithuaniaSingapore
AustriaGreeceLuxembourgSlovak Republic
BelgiumHungaryMalaysiaSlovenia
BrazilIcelandMaltaSpain
CanadaIndiaMexicoSweden
ChinaIndonesiaNetherlandsSwitzerland
CyprusIrelandNew ZealandTurkey
Czech RepublicItalyNorwayUkraine
DenmarkJapanPolandUnited Kingdom
EstoniaKoreaPortugalUnited States
FinlandLatviaRussia

Treaty Dates

SignatureEntry into forceEffective
Australia 24-11-72 15-2-75 1-7-71
Austria 4-10-54 7-9-55 pre 1985
Protocol 8-7-92 1-7-94 Withholding and income tax 1-1-92; wealth taxes 1-1-94
New treaty 24-9-00 18-8-02 1-1-03
Belgium 11-4-67 30-7-69 1-1-66
Brazil 27-6-75 30-12-75 pre 1985
Canada 17-7-81 23-9-83 terminated 1-1-02
New treaty 19-4-01 28-3-02 1-1-01
China 10-6-85 13-6-86 Withholding tax on interest and royalties 1-7-85; other taxes 1-1-85.
Cyprus 9-5-74 18-7-77 1-1-70
Czech Republic 19-12-80 17-11-83 1-1-84
(with Czechoslovakia)
Denmark 30-1-62 5-4-64 terminated 1-1-97
New treaty 22-11-95 25-12-96 1-1-97
Estonia 29-11-96 30-12-98 1-1-94
Finland 5-7-79 4-6-82 1-1-81
France 21-7-59 4-11-61 1-1-57
Protocols 9-6-69 8-10-70 1-1-68
28-9-89 1-10-89 1-1-90
20-12-01 1-6-03 1-1-02
Greece 18-4-66 8-12-67 1-1-64
Hungary 18-7-77 27-10-79 1-1-80
Iceland 18-3-71 2-11-73 1-1-68
India 18-3-59 13-10-60 Germany 1-1-57; India 1-4-57; terminated Germany 1-1-97; India 1-4-97
Protocol 28-6-84 10-8-85 Germany 1-1-84; India 1-4-84; terminated Germany 1-1-97; India 1-4-97
New Treaty 19-6-95 26-10-96 Germany 1-1-97; India 1-4-97
Indonesia 30-10-90 28-12-91 1-1-92
Ireland 17-10-62 2-4-64 Germany 1-1-59; Ireland 1-4/6-4-59
Italy 18-10-89 24-12-92 1-1-93
Japan 22-4-66 9-6-67 1-1-67
Protocols 17-4-79 10-11-80 Germany 1-1-77; Japan 1-1-80
17-2-83 4-5-84 1-1-81
Korea 14-12-76 4-5-78 1-1-76
New treaty 10-3-00 31-10-02 1-1-03
Latvia 21-2-97 27-9-98 1-1-96
Lithuania 22-7-97 11-11-98 1-1-95
Luxembourg 23-8-58 6-5-60 1-1-57
Protocol 15-6-73 25-11-78 1-1-71
Malaysia 8-4-77 11-2-79 Germany 1-1-71; Malaysia 1-1-72
Malta 17-9-74 7-5-76 1-1-73; terminated 1-1-02
New treaty 8-3-01 27-12-01 1-1-02
Mexico 23-2-93 30-12-93 1-1-94
Netherlands 16-6-59 18-9-60 1-1-56
Protocols 13-3-80 1-1-81 1-1-79
21-5-91 20-2-92 21-2-92
4-6-04 30-12-04 1-1-05 Not available for analysis at 31-3-05
New Zealand 20-10-78 21-11-80 Germany 1-1-78; New Zealand 1-4-78
Norway 4-10-91 7-10-93 1-1-91
Poland 18-12-72 14-9-75 1-1-72
Protocol 24-10-79 20-12-81 1-1-77
New treaty 14-5-03 20-4-04 1-1-05 Not available for analysis at 31-3-05
Portugal 15-7-80 8-10-82 1-1-83
Russia 24-11-81 15-6-83 1-1-80; terminated 1-1-97
(with USSR)
New treaty 29-5-96 30-12-96 1-1-97
Singapore 19-2-72 27-9-73 1-1-68
New treaty 28-6-04 Not known to be in force at 31-3-05
Slovak Republic 19-12-80 17-11-83 1-1-84
(With Czechoslovakia)
Slovenia 26-3-87 25-12-88 1-1-89
with Yugoslavia
Spain 5-12-66 14-3-68 1-1-68
Sweden 17-4-59 19-9-60 1-1-59; terminated 1-1-95
New treaty 14-7-92 13-10-94 1-1-95
Switzerland 11-8-71 29-12-72 1-1-72
Protocols 30-11-78 5-9-80 1-1-7
17-10-89 30-11-90 1-1-90
21-12-92 29-12-93 1-1-94
4th protocol 12-3-02 24-3-03 1-1-04 (certain dividends 1-1-02)
Turkey 16-4-85 30-12-89 1-1-90
Ukraine 24-11-81 15-6-83 1-1-80, terminated 1-1-97
(With USSR)
New treaty 3-7-95 3-10-96 1-1-97
United Kingdom 26-11-64 31-1-67 Germany 1-1-60; UK 1-4/6-4-60
Protocol 23-3-70 1-6-71 Germany 1-1-69; UK 1-4/6-4-69
United States 29-8-89 21-8-91 1-1-90