Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

DT Agreements: Germany - Income from a UK source paid to a resident of Germany

Other income paid to a resident of Germany

There is a subject to tax condition for other income - see Article XV. The article contains a ‘subject to tax’ condition. See INTM162090 for an explanation of ‘subject to tax’