United States Germany Income Tax Treaty

The double taxation treaty or the income tax agreement between germany and the united states of america entered into force in 1990 and it serves as an instrument for the abolition of double taxation on income earned by us and german residents who do business in both countries.

United states germany income tax treaty. The convention further provides both states with the flexibility to deal with hybrid financial instruments that have both debt and equity features. As long as the state in which. If you have problems opening the pdf document or viewing pages download the latest version of adobe acrobat reader for further information on tax treaties refer also to the treasury department s tax treaty documents page. In the federal republic of germany this will include sleeping partnership interests and in the united states equity kicker loans.

On june 1 2006 the united states and germany signed a protocol the protocol to the income tax treaty between the two countries as amended by a prior protocol the existing treaty. The united states germany tax treaty covers double taxation with regards to income tax corporation tax and capital gains tax. For income arising in the us though they can claim german tax credits against income taxes paid to the irs. The complete texts of the following tax treaty documents are available in adobe pdf format.