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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Admissible and inadmissible taxes

Admissible for credit under the agreement

Income tax (Einkommensteuer) and its surcharge (Ergänzungsabgabe/Solidaritätszuschlag, including;

a) Wages tax (Lohnsteuer),

b) Capital yields tax (Kapitalertragsteuer),

c) Directors’ tax (Aufsichtsratsteuer).

Corporation tax (Körperschaftsteuer) including the surcharge (Ergänzungsabgabe/ Solidaritätszuschlag).

Inadmissible

Turnover tax (Umsatzsteuer).

Capital tax (Vermögensteuer).

Trade tax on capital employed (Gewerbekapital) which is part of the trade tax (Gewerbesteuer).

Fire protection tax (Feuerschutzsteuer).

Church tax (Kirchensteuer).

Inheritance tax (Erbschaftsteuer).