(d) the term “person” refers to a natural person, a corporation and any other entity considered a taxable entity under the tax legislation in force in the relevant contracting states; 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. The Indian government and the government of the Federal Republic of Germany intend to reach an agreement to avoid double taxation of income. It is therefore agreed as follows 3. The term “dividends” used in this article refers to income from shares, mining shares, founding shares or other rights that are not claims that contribute to profits, as well as income from other operating rights that, according to the laws of the state in which the company distributing the distribution, is subject to the same tax treatment as income from shares of which the company distributes the distribution. , is a resident. , and the income of a sleeper from his participation as such and distributions on the certificates of an investment trust. 2. If this agreement is applied to the Land of Berlin, references made in the Treaty to the Federal Republic of Germany are also considered references to the Land of Berlin.