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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements

The comprehensive agreement (SI 2010/2975) entered into force on 30 December 2010 and had effect in the United Kingdom from 1 January 2011 for taxes withheld at source, 6 April 2011 for income tax and capital gains tax and 1 April 2011 for corporation tax. In Germany, it had effect from 1 January 2011.

A previous agreement (SI1967/25) applied until those dates.

If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Germany” will provide a link to the treaty.