Germany-U.S. Income Tax Treaty
The Convention between the Federal Republic of Germanyand the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to taxes on income and capital and to certain other taxes became effective on January 1st 1990 and is generally referred to as Germany-U.S. Income Tax Treaty. In 2006, it was amended by the Protocol. The German-American Income Tax Treaty, the Protocol and further information can be found on the IRS website. A (bilingual) consolidated version of the German-American Treaty and the Protocol is available on the website of the German Ministry of Finance. A html-version is available here.
Related publications
- Germany-U.S. Income Tax Treaty
- Real Property Capital Gains Taxation for Non-Resident Aliens Residing in Germany
- Taxation of Capital Gains on Sale of Real Property situated in Germany and German-American Estate Planning
- Taxation of Distributions from an inherited IRA to a person Resident in Germany
- Taxation of Rental Income Derived from Real Property located in the U.S. for Non-Resident Aliens Residing in Germany
- Taxation of U.S. Citizens and U.S. Residents of Rental Income Derived from Real Property Located in Germany
- U.S.-Trusts in German-American Estate Planning