International treaty

Germany: tax treaties

Tax treaties and related documents between the UK and Germany.

Documents

2021 Germany-UK joint declaration

Germany-UK Protocol to the 2010 Double Taxation Convention - in force

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UK-Germany Bank Levy Double Taxation Agreement - terminated

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Germany-UK MOU on severance (termination) payments - in force

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Germany-UK MoU on Article 26 Mutual Agreement Procedure - in force

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2010 Germany-UK Double Taxation Convention - in force

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Details

2021 Protocol to the 2010 Double Taxation Convention – not in force

The 2021 Protocol to the 2010 Double Taxation Convention was signed in London on 12 January 2021. The protocol will enter into force when both countries have completed their legislative procedures and exchange diplomatic notes.

2021 Joint Declaration

The 2021 Joint Declaration was signed in London on 12 January 2021. The declaration affirms both parties’ willingness to enter into negotiations for the further amendment of the convention within 12 months of the end of the EU transition period.

2010 Double Taxation Convention as amended by the 2014 protocol

Consolidated text of the 2010 UK-Germany Double Taxation Convention.

Protocol to the 2010 Double Taxation Convention

The Protocol amending the 2010 Double Taxation Convention entered into force on 29 December 2015.

Bank Levy Double Taxation Agreement

The Double Taxation Agreement on bank levies entered into force on 21 February 2013 and is effective from 1 January 2011. It was terminated on 20 February 2017 with effect from 1 January 2015, the date of entry into force of EU Directive 2014/59.

MOU on severance (termination) payments

The memorandum of understanding on the taxation of severance payments was signed and agreed on 8 November 2011. This memorandum relates to the 2010 Double Taxation Convention.

MOU on Article 26 Mutual Agreement Procedure

The memorandum of understanding on the 2010 Double Taxation Convention’s arbitration process was signed and agreed on 20 September 2011.

2010 Double Taxation Convention

The Double Taxation Convention entered into force on 30 December 2010 and is effective in Germany from 1 January 2011 and in the UK from:

  • 1 April 2011 for Corporation Tax
  • 6 April 2011 for Income Tax and Capital Gains Tax
Published 25 May 2013
Last updated 15 January 2021 + show all updates
  1. The 2020 Protocol to the 2010 Double Taxation Convention and the 2020 Joint Declaration have been added

  2. The UK/Germany Bank Levy Double Taxation Agreement was terminated on 20 February 2017 with effect from 1 January 2015, the date of entry into force of EU Directive 2014/59.

  3. 2010 Double Taxation Convention as amended by the 2014 protocol added to the page.

  4. First published.