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. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau. The card does not contain an agreement on inheritance and donation fees or an agreement on the vehicle tax. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. The map also does not contain negotiations on amending or extending existing agreements. 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. Below is a list of countries with which Malaysia has a double taxation agreement (DTT): International tax law includes all provisions relating to foreign-related tax issues. 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. Germany generally provides the method of exemption with progression in order to avoid double taxation. However, dividends are tax-exempt only to the extent that they are distributed by a Malaysian company in which a German company holds at least 10% of the capital and whose dividends are not deductible in Malaysia. However, the credit method applies to a number of specific types of income (for example. B (i) dividends that are not tax-exempt; (ii) interest; (iii) royalties for technical services; (iv) capital gains from shares of Malaysian companies whose assets are primarily real estate; v) directors` fees; and (vi) the incomes of artists and athletes; and (vii) business income when the requirements of an activity clause are not met. Germany provides tax savings credits capped at the corresponding contractual rates for dividends, interest, royalties and technical service charges that are incurred or incurred before 1 January 2011. Malaysia generally provides the credit method to avoid double taxation. The treaty enters into force on the date the last notification was received in accordance with the national requirements of the contracting states. The contract generally applies from 1 January of the calendar year following the entry into force: – Limited to the taxation of air and sea transport in international transport.
The Federal Department of Finance assumes no responsibility for errors or omissions in the texts of the contract made available here.