In addition to double taxation conventions relating to income tax and capital, there are also specific double taxation conventions for inheritance and gift tax and motor vehicle tax. There are also agreements for legal assistance, assistance and exchange of information. The exchange of information between tax authorities is a particularly important element in detecting and combating tax fraud and tax evasion and in ensuring adequate taxation. The Federal Ministry of Finance assumes no responsibility or liability for errors or omissions in the contract texts provided herein. The versions officially published in the Bundesgesetzblatt are still the relevant texts. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation of taxes on income and capital This site provides information on German double taxation conventions and other country-by-country publications on double taxation conventions. The original texts can be viewed via our German website. International tax legislation covers all legal provisions that also encompass foreign tax matters. These include Germany`s internal tax laws, such as the Income Tax Act and the Tax Code, as well as double taxation treaties that Germany has concluded with other countries. The colour world map shows the countries with which Germany concluded double taxation conventions on income and capital taxes on 1 January 2019, as well as legal and administrative assistance agreements (including the exchange of information). It also shows with which countries Germany is negotiating such agreements for the first time. In addition, there is an agreement between the German Institute in Taipei and the Taipei Representation in Berlin.
Since the Federal Republic of Germany has never recognised Taiwan as a sovereign State, this agreement is not an international treaty. However, the agreement is based on the OECD model agreement structurally and substantively. Hong Kong and Macao are special administrative regions of the People`s Republic of China; China`s general tax legislation does not apply to this. This means that the double taxation agreements concluded between the Federal Republic of Germany and the People`s Republic of China are not applicable to Hong Kong and Macao. The card does not contain inheritance and gift tax agreements or road tax agreements. .