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. Double taxation agreements distribute tax duties among countries. However, they do not create new revenue requirements. Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. The specific rules for border workers are contained in the following double taxation agreements: the federal Ministry of Finance assumes no responsibility for errors or omissions in the texts of the treaty made available. The officially published versions in the Bundesgesetzblatt are still the relevant texts. 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. Through its tax law, Germany intends to avoid both double taxation and double non-taxation of individuals and businesses. Everyone must pay their fair share of the tax in their place of residence or in the place where they operate.
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. BulgariaThe Tax Convention and the international conventions of Germany and the United Arab Emirates signed their first double taxation agreement in 1996. As the contract is renewable, it was renegotiated in 2010, when new provisions were added. Under the new Germany-Water Double Taxation Convention, German citizens working in the United Arab Emirates must meet several conditions to be exempt from the taxation of the income they receive in the UAE. In addition, the new tax treaty provides for new credit methods to avoid double taxation. The agreement also provides for new rules on the taxation of foreign branches of the United Arab Emirates and German companies operating in the two signatory countries. Our law firm in Germany can explain the new method of credit under the double taxation agreement with the United Arab Emirates. 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.