Double taxation treaties allocate 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. Double taxation treaties are conventions between two countries that are designed in this area: a double taxation convention makes it possible to deduct taxes paid in one of the two countries with taxes payable 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. Partial taxation agreements are more limited than full agreements. They generally provide for the prevention of double taxation of certain personal income and income from the operation of ships and aircraft. 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. Through its tax legislation, Germany wants to avoid both double taxation and double non-taxation of goods and companies. Everyone must control their fair share of where they live or where they do their business.
The exchange of information between tax authorities is a particularly important element in detecting and combating tax fraud and tax evasion and in ensuring adequate taxation. February 12, 1964Annation: In addition to this double taxation convention, there is a tax information exchange agreement with France. BulgariaThe colour world map shows the countries with which Germany concluded double taxation conventions on taxes on income and capital on 1 January 2019, 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. .