Double taxation agreements distribute tax duties among countries. However, they do not create new revenue requirements. Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty. However, the structure and content of the agreement is based on the OECD model convention. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau.

The card does not contain an agreement on inheritance and donation fees or an agreement on the vehicle tax. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. The map also does not contain negotiations on amending or extending existing agreements. In many cases, the wording of the provisions is not easy to understand and complex. There are many exceptions. Both for individuals who earn income abroad (for example. B dividends or even wages) than for companies that are setting up internationally – or planning – it is worth taking a closer look at double taxation agreements. (f) a person other than a person if aa) at least 50% of each class of interests or other economic interests are, directly or indirectly, in the possession of residents of that contracting state who are entitled to the benefits of this agreement covered by paragraph (a) (a) paragraph (a) of paragraph (c) of paragraph (c). ( (d) or paragraph (e) of this paragraph, provided that, in the case of indirect ownership, each intermediate owner is established in that contracting state; and bb) less than 50% of the person`s gross income for the fiscal year is paid or incurred directly or indirectly to persons who are not inside a contracting state who are entitled to the benefits covered in paragraph (a) (a) (c) (c) (d) or paragraph (e) of this paragraph in the form of deductible payments in the State of Residence for the purposes of taxes covered by this agreement.