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HMRC internal manual

Double Taxation Relief Manual

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

Admissible Tax

The following German taxes are admissible for credit in the UK under the agreement:

  • the income tax (Einkommensteuer);
  • the corporation tax (Körperschaftsteuer);
  • the trade tax (Gewerbesteuer); and
  • the capital tax (Vermögensteuer);

including the supplements levied thereon.