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