Germany-U.S. Income Tax Treaty

The "CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND THE FEDERAL REPUBLIC OF GERMANY 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: 
https://www.irs.gov/businesses/international-businesses/germany-tax-treaty-documents
A (bilingual) consolidated version of the German-American Treaty and the Protocol is available on the website of the German Ministry of Finance: 
http://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Verein_Staaten/2008-06-23-USA-Abkommen-DBA-Bekanntmachung.pdf?__blob=publicationFile&v=3



Glossary

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