The agreements with Germany, Luxembourg and the Netherlands have been extended until 31 August 2020. 1 See (in Dutch): financien.belgium.be/nl/Actueel/dubbelbelastingverdrag-belgië-duitsland-nederland-frankrijk-en-luxemburg-akkoorden-tussen . A pre-report can be found in the following editions of GMS Flash Alert: 2020-230 (May 13, 2020) and 2020-247 (May 22, 2020). Germany has double taxation agreements with (z.B.): all double taxation agreements concluded by Germany are published in the Bundessteuerblatt. “BStbl”). Where there is a double taxation agreement (TD), double taxation is generally avoided by exempting foreign income with increase. Foreign income tax can only be cross-referenced with German income tax if a tax credit is granted in the applicable DTT or if there is no DTT. A tax credit is only possible up to the amount of German tax on specific foreign income. Learn more about German personal and business income tax: 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. The Double Taxation Convention, signed by Germany and Belgium, aims to abolish double taxation in both countries or, if possible, reduce tax rates. Among the provisions of the Convention on Double Taxation between Germany and Belgium, it should be noted that, in many cases, the formulation of the provisions is not easy to understand and complex.

There are many exceptions. Both for individuals who earn income abroad (for example. B dividends or even wages) than for companies that are setting up internationally – or planning – it is worth taking a closer look at double taxation agreements. The Federal Department of Finance assumes no responsibility for errors or omissions in the texts of the contract made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts. In 1966, Germany and Belgium signed their first agreement to avoid double taxation. The tax treaty was adopted in 1967 and renewed in 2003. The main provision of the Convention on double taxation concerns the treatment of Belgian and German workers working in contracting states. The agreement provides that taxes levied on employment services revenues are taxed at the source of these services.

Another provision of the 2002 Convention on Double Taxation between Germany and Belgium concerns capital gains tax and royalties. 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.