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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 
   
Signed 30 March 2010
Statutory Instrument number SI 2010 No. 2975
Entered into force 30 December 2010
Has effect from In respect of taxes withheld at source, 1 January 2011 In respect of all other matters: In Germany, 1 January 2011 In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2011; in respect of corporation tax, 1 April 2011

 

A previous agreement (SI 1971 No. 874) applied until the dates from which the above agreement had effect.

 

Protocols amending the 2010 agreement

Title PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 17 March 2014
Statutory Instrument number SI 2014 No. 1984
Entered into force 29 December 2015
Has effect from In Germany, 1 January 2016

 

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2016; in respect of corporation tax, 1 April 2016

The text of the Tax Treaty can be found via  https://www.gov.uk/government/publications/germany-tax-treaties