International tax law includes all legal provisions that include foreign-related tax matters. These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. 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. This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website. The Ambassador of the Kingdom of Morocco, H.E. Zohour Alaoui, and Federal Minister Gerd Muller sign an agreement on 10.06.2020 in Berlin for the construction of the first “green” hydrogen industrial plant in Morocco.Copyright© Janine Schmitz/photothek.net The authorities of foreigners are also responsible for taking measures and making decisions on the right of residence for foreigners already living in Germany. The foreign authorities are not subordinates in the Ministry of Foreign Affairs and the Ministry of Foreign Affairs cannot influence their decisions. Indeed, they are accountable to the ministries of the interior and the respective senators of the federal states and work under their supervision. In addition to double taxation agreements on income and capital taxes, there are also special double taxation agreements for inheritance and gift taxes as well as vehicle tax.
There are also agreements for legal assistance, administrative assistance and information exchange. The exchange of information between tax authorities is particularly important for the detection and fight against tax evasion and evasion and to ensure good 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.