Withholding Agreement Deutsch
Double taxation agreements allocate taxation rights between the Länder. However, they do not create new revenue entitlements. On the contrary, if there are competing revenue claims, they only grant the right of taxation to one of the participating countries in order to avoid double taxation. The colour-coded world map shows the countries with which Germany had concluded double taxation treaties on taxes on income and on capital as well as legal and administrative assistance agreements (including the exchange of information) on 1 January 2019. 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 Representative Office 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 structure and content of the agreement are based on the OECD Model Convention. Hong Kong and Macao are special administrative regions of the People`s Republic of China; China`s general tax legislation does not apply there. 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 any agreements on inheritance and gift tax or motor vehicle tax agreements. Nor does it contain specific agreements on income and wealth taxes for air carriers and shipping companies. The map also does not include negotiations on the modification or extension of existing agreements. Royalties are payments made in return for the exercise or exploitation of rights. In accordance with Article 12(2) of the OECD Model Tax Convention, most double taxation treaties (DTAs) define “royalties” as: However, any withholding tax withheld and paid above the residual tax rate may be refunded. On this page you will find information on German double taxation treaties and other country-specific publications on double taxation treaties. . . .