The Federal Ministry of Finance assumes no responsibility or liability for errors or omissions in the contract texts provided herein. The versions officially published in the Bundesgesetzblatt are still the relevant texts. International tax legislation covers all legal provisions that also encompass foreign tax matters. These include Germany`s internal tax laws, such as the Income Tax Act and the Tax Code, as well as double taxation treaties that Germany has concluded with other countries. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation of taxes on income and capital Double taxation treaties distribute taxation rights among countries. However, they do not create new revenue rights. On the contrary, where there are competing revenue rights, they distribute the taxing duty to only one of the countries concerned in order to avoid double taxation. Bulgaria Bulgarian tax treaties and international conventions Special rules for frontier workers are included in the following double taxation conventions: a double taxation convention allows taxes paid in one of the two countries to be deducted from taxes due in the other and thus avoid double taxation. Germany is a signatory to double taxation treaties with 97 territories worldwide. Some forms of income are exempt or are entitled to reduced rates.
These include royalties, dividends and capital gains. The world map in color shows countries with which Germany adopted on 1 January 2019, concluded double taxation conventions on taxes on income and capital, as well as legal and administrative assistance agreements (including the exchange of information). It also shows with which countries Germany is negotiating such agreements for the first time. In addition, there is an agreement between the German Institute in Taipei and the Taipei Representation in Berlin. Since the Federal Republic of Germany has never recognised Taiwan as a sovereign State, this agreement is not an international treaty. However, the agreement is based on the OECD model agreement structurally and substantively. Hong Kong and Macao are special administrative regions of the People`s Republic of China; China`s general tax legislation does not apply to this. This means that the double taxation agreements concluded between the Federal Republic of Germany and the People`s Republic of China are not applicable to Hong Kong and Macao. The card does not contain inheritance and gift tax agreements or road tax agreements. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies.
Nor does the map contain negotiations on the modification or extension of existing agreements. In addition to double taxation conventions relating to income tax and capital, there are also specific double taxation conventions for inheritance and gift tax and motor vehicle tax. .