Specific provisions apply to border workers in the following double taxation conventions: double taxation conventions are agreements between two countries that aim to: all conventions have been signed and ratified, unless otherwise stated. In addition to double taxation agreements on income and capital taxes, there are also special double taxation agreements for inheritance and gift taxes as well as vehicle tax. There are also agreements for legal assistance, administrative assistance and information exchange. The exchange of information between tax authorities is particularly important for the detection and fight against tax evasion and evasion and to ensure good taxation. 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. Partial tax agreements are more limited than full-fledged agreements. They generally provide for the prevention of double taxation of certain personal income resulting from the operation of ships and aircraft. 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. Most EU Member States have signed a bilateral tax treaty with Japan aimed at avoiding double taxation, preventing tax evasion and evasion, and encouraging economic investment and trade. The Ministry of Finance often reports on the progress of tax treaty negotiations. Bulgaria Bulgarian tax agreements and international agreements In addition, Sweden has bilateral or multilateral social security agreements with the countries listed below. Foreign tax credits can be used to avoid double taxation.
International tax law includes all legal provisions that include foreign-related tax matters. These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. Download Australia and jersey mutual agreement procedure (size 366kb) They also allow Jersey to exchange information with tax authorities in other countries. Jersey has about 15 full DBA with other countries and 12 partial double taxation agreements. We are negotiating with a number of other countries, which should increase. A double taxation agreement compensates for taxes paid in one country with taxes payable in the other country and thus avoids double taxation. Germany is a signatory to double taxation agreements with 97 global territories. Some types of income are tax-exempt or entitled to reduced rates.