đŠđŞ
Germany Tax Treaties
49 active treaty partners
Germany maintains 49 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 27 of 49 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate15%
Individual Range14-45%
Capital Gains26.375%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network100 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below3 of 49 treaties
Qualified Dividends at 5% or below44 of 49 treaties
Interest at 0%27 of 49 treaties
Official Sources
Tax AuthorityBundeszentralamt fĂźr Steuern (BZSt)
Treaty AuthorityBundesfinanzministerium (BMF)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| đŚđşAustralia | 15% / 5% | 10% | 0% | In force |
| đŚđšAustria | 15% / 5% | 0% | 0% | In force |
| đ§đŞBelgium | 15% / 15% | 15% | 0% | In force |
| đ§đˇBrazil | 0% / 0% | 10% | 0% | In force |
| đ¨đŚCanada | 15% / 5% | 10% | 0% | In force |
| đ¨đąChile | 15% / 5% | 5% | 0% | In force |
| đ¨đłChina | 15% / 5% | 10% | 0% | In force |
| đ¨đ´Colombia | 15% / 5% | 10% | 0% | In force |
| đ¨đžCyprus | 15% / 5% | 0% | 0% | In force |
| đ¨đżCzech Republic | 15% / 5% | 0% | 0% | In force |
| đŠđ°Denmark | 15% / 5% | 0% | 0% | In force |
| đŞđŹEgypt | 15% / 5% | 15% | 0% | In force |
| đŤđŽFinland | 15% / 0% | 0% | 0% | In force |
| đŤđˇFrance | 15% / 0% | 0% | 0% | In force |
| đŹđˇGreece | 15% / 5% | 0% | 0% | In force |
| đđ°Hong Kong | 10% / 5% | 0% | 0% | In force |
| đđşHungary | 15% / 0% | 0% | 0% | In force |
| đŽđłIndia | 15% / 5% | 10% | 0% | In force |
| đŽđŠIndonesia | 15% / 10% | 10% | 0% | In force |
| đŽđŞIreland | 15% / 0% | 0% | 0% | In force |
| đŽđąIsrael | 15% / 5% | 5% | 0% | In force |
| đŽđšItaly | 15% / 5% | 0% | 0% | In force |
| đŻđľJapan | 15% / 5% | 0% | 0% | In force |
| đąđşLuxembourg | 15% / 0% | 0% | 0% | In force |
| đ˛đžMalaysia | 0% / 0% | 10% | 0% | In force |
| đ˛đ˝Mexico | 15% / 5% | 10% | 0% | In force |
| đłđąNetherlands | 15% / 0% | 0% | 0% | In force |
| đłđżNew Zealand | 15% / 5% | 10% | 0% | In force |
| đłđ´Norway | 15% / 0% | 0% | 0% | In force |
| đľđ°Pakistan | 15% / 10% | 10% | 0% | In force |
| đľđPhilippines | 15% / 10% | 10% | 0% | In force |
| đľđąPoland | 15% / 0% | 0% | 0% | In force |
| đľđšPortugal | 15% / 5% | 0% | 0% | In force |
| đˇđ´Romania | 15% / 0% | 0% | 0% | In force |
| đˇđşRussia | 15% / 5% | 0% | 0% | In force |
| đ¸đŚSaudi Arabia | 5% / 5% | 5% | 0% | In force |
| đ¸đŹSingapore | 15% / 5% | 0% | 0% | In force |
| đ¸đ°Slovak Republic | 15% / 5% | 0% | 0% | In force |
| đżđŚSouth Africa | 15% / 5% | 10% | 0% | In force |
| đ°đˇSouth Korea | 15% / 5% | 10% | 0% | In force |
| đŞđ¸Spain | 15% / 5% | 0% | 0% | In force |
| đ¸đŞSweden | 15% / 5% | 0% | 0% | In force |
| đ¨đSwitzerland | 15% / 0% | 0% | 0% | In force |
| đšđThailand | 15% / 10% | 10% | 0% | In force |
| đšđˇTurkey | 15% / 5% | 10% | 0% | In force |
| đŚđŞUnited Arab Emirates | 15% / 5% | 0% | 0% | In force |
| đŹđ§United Kingdom | 15% / 5% | 0% | 0% | In force |
| đşđ¸United States | 15% / 5% | 0% | 0% | In force |
| đťđłVietnam | 15% / 5% | 10% | 0% | In force |