International treaty

Germany: tax treaties

Tax treaties and related documents between the UK and Germany.

Documents

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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

UK-Germany Bank Levy Double Taxation Agreement - terminated

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2010 Germany-UK Double Taxation Convention - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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 agreement 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 16 March 2017 + show all updates
  1. 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.
  2. 2010 Double Taxation Convention as amended by the 2014 protocol added to the page.
  3. First published.