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. All of Germany`s double taxation agreements are published in the Bundessteuerblatt. “BStbl”).
You will find specific rules on border workers in the following double taxation agreements: we will be happy to advise you on all international tax matters, so that you are sure to pay only the taxes you have to pay. When a resident of one of the territories demonstrates that the action of the tax authorities in the other territory has resulted in or will result in double taxation contrary to the provisions of this agreement, he is entitled to refer his case to the competent territory. The list of all agreements is available on the website of the Federal Ministry of Finance. a resident of the other territory and the tax authorities of the first region seems to want to conclude an agreement to avoid double taxation of income because of the narrow situation of the government and the government of the Federal Republic of Germany. It is therefore an agreement as follows, as well as the double taxation agreements with respect to income and capital taxes, as well as for inheritance and gift taxes and the motor vehicle tax, there are special double taxation agreements.