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Federal Republic of Germany Federal Republic of Germany Status of List of Reservations and Notifications at the Time of Signature This document contains a provisional list of expected reservations and notifications to be made by the Federal Republic of Germany pursuant to Articles 28(7) and 29(4) of the Convention. 1 Article 2 – Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, the Federal Republic of Germany wishes the following agreements to be covered by the Convention: Other Original/ Date of Date of Entry No Title Contracting Amending Signature into Force Jurisdiction Instrument 1 Abkommen zwischen der The Republic Original 24-08-2000 18-08-2002 Bundesrepublik Deutschland und der of Austria Amending 29-12-2010 01-03-2012 Republik Österreich zur Vermeidung Instrument (a) der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen Agreement between the Federal Republic of Germany and the Republic of Austria for the avoidance of Double Taxation with respect to Taxes on Income and on Capital1 2 Agreement between the Federal The Republic Original 25-01-2010 21-12-2010 Republic of Germany and the of Bulgaria Republic of Bulgaria for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income and on Capital 3 Agreement between the Federal The People’s Original 28-03-2014 06-04-2016 Republic of Germany and the Republic of People’s Republic of China for the China Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 4 Agreement between the Federal The Republic Original 13-02-2014 10-08-2016 Republic of Germany and the of Costa Rica Republic of Costa Rica for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 1 Non-official translation. The DTA between the Federal Republic of Germany and the Republic of Austria was concluded in German language only. 2 5 Agreement between the Federal The Republic Original 06-02-2006 20-12-2006 Republic of Germany and the of Croatia Republic of Croatia for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital2 Abkommen zwischen der Bundesrepublik Deutschland und der Republik Kroatien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen 6 Agreement between the Federal The Republic Original 18-02-2011 16-12-2011 Republic of Germany and the of Cyprus Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 7 Agreement between the Federal The Original4 19-12-1980 17-11-1983 Republic of Germany and the Czechoslovak Czechoslovak Socialist Republic for Socialist the Avoidance of Double Taxation Republic with respect to Taxes on Income and on Capital3 Successor State: Abkommen zwischen der The Czech Bundesrepublik Deutschland und der Republic Tschechoslowakischen Sozialistischen Republik zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen 2 Non-official translation. The DTA between the Federal Republic of Germany and the Republic of Croatia was concluded in German and Croatian language only. 3 Non-official translation. The DTA between the Federal Republic of Germany and the Czechoslovak Socialist Republic was concluded in German and Czech language only. 4 DTA between Germany and the former Czechoslovak Socialist Republic continues. 3 8 Agreement between the Federal The Kingdom Original 22-11-1995 25-12-1996 Republic of Germany and the of Denmark Kingdom of Denmark for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital as well as Estates, Inheritances and Gifts and Assistance in Tax Matters (German-Danish Treaty)5 Abkommen zwischen der Bundesrepublik Deutschland und dem Königreich Dänemark zur Vermeidung der Doppelbesteuerung bei den Steuern vom Einkommen und vom Vermögen sowie bei Nachlaß-, Erbschaft und Schenkungsteuern und zur Beistandsleistung in Steuersachen (Deutsch-dänisches Steuerabkommen) 9 Agreement between the Federal The Republic Original 29-11-1996 30-12-1998 Republic of Germany and the of Estonia Republic of Estonia for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 10 Agreement between the Federal The Republic Original 19-02-2016 N/A Republic of Germany and the of Finland Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income6 Abkommen zwischen der Bundesrepublik Deutschland und der Republik Finnland zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen 5 Non-official translation. The DTA between the Federal Republic of Germany and the Kingdom of Denmark was concluded in German and Danish language only. 6 Non-official translation. The DTA between the Federal Republic of Germany and the Republic of Finland was concluded in German and Finnish language only. 4 11 Agreement between the Federal The French Original 21-07-1959 04-11-1961 Republic of Germany and the French Republic Republic for the Avoidance of Double Taxation and mutual Assistance with respect to Taxes on Income and on Capital as well as Trade Tax and Real Amending 09-06-1969 08.10.1970 Estate Tax7 Instrument (a) Abkommen zwischen der Amending 28-09-1989 01-10-1990 Bundesrepublik Deutschland und der Instrument (b) französischen Republik zur Vermeidung der Doppelbesteuerung Amending 20-12-2001 01-06-2003 und über gegenseitige Amts- und Instrument (c) Rechtshilfe auf dem Gebiete der Steuern vom Einkommen und vom Amending 31-03-2015 24-12-2015 Vermögen sowie der Gewerbesteuer Instrument (d) und der Grundsteuern 12 Agreement between the Federal The Republic Original 28-02-2011 30-12-2011 Republic of Germany and the of Hungary Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 13 Agreement between the Federal Ireland Original 30-03-2011 28-11-2012 Republic of Germany and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Amending 03-12-2014 30-12-2015 on Capital Instrument (a) 14 Agreement between the Federal The State of Original 21-08-2014 09-05-2016 Republic of Germany and the State of Israel Israel for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income and on Capital 7 Non-official translation. The DTA between the Federal Republic of Germany and the French Republic was concluded in German and French language only. 5 15 Agreement between the Federal The Italian Original 18-10-1989 27-12-1992 Republic of Germany and the Italian Republic Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and for the Prevention of Fiscal Evasion8 Abkommen zwischen der Bundesrepublik Deutschland und der Italienischen Republik zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen und zur Verhinderung der Steuerverkürzung 16 Agreement between the Federal Japan Original 17-12-2015 28-10-2016 Republic of Germany and Japan for the Elimination of Double Taxation with respect to Taxes on Income and to certain other Taxes and the Prevention of Tax Evasion and Avoidance 17 Agreement between the Federal The Republic Original 10-03-2000 31-10-2002 Republic of Germany and the of Korea Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital 18 Agreement between the Federal The Republic Original 21-02-1997 26-09-1998 Republic of Germany and the of Latvia Republic of Latvia for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 8 Non-official translation. The DTA between the Federal Republic of Germany and the Italian Republic was concluded in German and Italian language only. 6 19 Abkommen zwischen der The Original 17-11-2011 19-12-2012 Bundesrepublik Deutschland und Principality of dem Fürstentum Liechtenstein zur Liechtenstein Vermeidung der Doppelbesteuerung und der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen Agreement between the Federal Republic of Germany and the Principality of Liechtenstein for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital9 20 Agreement between the Federal The Republic Original 22-07-1997 11-11-1998 Republic of Germany and the of Lithuania Republic of Lithuania for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 21 Agreement between the Federal The Grand Original 23-04-2012 30-09-2013 Republic of Germany and the Grand Duchy of Duchy of Luxembourg for the Luxembourg Avoidance of Double Taxation and the Prevention of Tax Fraud with respect to Taxes on Income and on Capital10 Abkommen zwischen der Bundesrepublik Deutschland und dem Großherzogtum Luxemburg zur Vermeidung der Doppelbesteuerung und Verhinderung der Steuerhinterziehung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen 22 Agreement between the Federal Malta Original 08-03-2001 27-12-2001 Republic of Germany and Malta for the Avoidance of Double Taxation with respect to Taxes on Income and Amending 17-06-2010 19-05-2011 on Capital Instrument (a) 9 Non-official translation. The DTA between the Federal Republic of Germany and the Principality of Liechtenstein was concluded in German language only. 10
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