Germany Tax News
Germany and Iceland initialled a new income and capital tax treaty on 6 July 2005. Once in force, the new treaty will generally replace the Germany-Iceland income and capital tax treaty of 18 March 1971. Further details of the treaty will be reported subsequently
16 October 2005
Ministry of Finance decrees non-applicability of Federal Tax Court decision re cross-border transfer pricing adjustment
21 September 2005
Germany confirmed that negotiations for a new tax treaty with the Philippines are ongoing, although no scheduled negotiation dates have been released. Once signed and in force, the new treaty will replace the Germany-Philippines income and capital tax treaty of 22 July 1983.
3 August 2005
Cyprus and Germany initialled a new tax treaty on 10 June 2005. Once in force, the new treaty will replace the Cyprus-Germany income and capital tax treaty of 9 May 1974. Further details are not yet available.
3 August 2005
As of 29 June 2005 negotiations between Germany and Taiwan regarding the conclusion of a first-time tax treaty are still ongoing. The first round of negotiations was held in December 2003.
3 August 2005
The 1975 treaty on income and capital will be terminated by 1 January 2006 and, according to the information available up to date, not be replaced by a new treaty.
1 May 2005
The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.
19 January 2005