This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website. The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty. However, the structure and content of the agreement is based on the OECD model convention. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau. The card does not contain an agreement on inheritance and donation fees or an agreement on the vehicle tax.
Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. The map also does not contain negotiations on amending or extending existing agreements. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital taxes The Double Taxation Convention applies to both individuals and corporations residing in the contracting states. To qualify for contractual benefits, the person must be as follows: The specific rules relating to border workers are provided in the following double taxation agreements: BulgariaThe tax treaty and international conventions The German Ministry of Finance assumes no responsibility for errors or omissions in the texts of the treaty made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts. Double taxation occurs when the same reported income is taxed by two or more different legal regimes. This can occur when an individual or business is established or operates in more than one country and is mitigated by double taxation agreements between countries.