DT7900 - Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements
Title: Convention between the United Kingdom of Great Britain and Northern Ireland 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 on Capital
Signed: 30 March 2010
Statutory Instrument number: SI 2010 No. 2975
Entered into force: 30 December 2010
Has effect:
- in respect of taxes withheld at source, from 1 January 2011
- in respect of all other matters:
- in Germany, from 1 January 2011
- in the UK, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011
A previous agreement (SI 1971 No.874 applied until the dates from which the above convention had effect.
Title: Protocol Amending the Convention between the United Kingdom of Great Britain and Northern Ireland 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 on Capital
Signed: 17 March 2014
Statutory Instrument number: SI 2014 No. 1874
Entered into force: 29 December 2015
Has effect:
- in Germany, from 1 January 2016
- in the UK, in respect of income tax and capital gains tax, from 6 April 2016; in respect of corporation tax, from 1 April 2016
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/germany-tax-treaties