Germany has 96 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements, the agreements with Australia and Japan, comply with the minimum standard.

Germany signed the MLI in 2017 and deposited its instrument of ratification on 18 December 2020. The MLI will enter into force for Germany on 1 April 2021. Germany has listed its agreements with Austria, Croatia, the Czech Republic, France, Greece, Hungary, Italy, Japan, Luxembourg, Malta, Romania, the Slovak Republic, Spain and Turkey. After consultation with its treaty partners Germany prefers to implement the minimum standards and treaty-related recommendations of the BEPS action plan by bilateral negotiations wherever this appears to be an easier, faster or more adequate approach. Albania, Armenia, Bosnia-Herzegovina, Côte d’Ivoire, Egypt, India, Jamaica, Kazakhstan, Malaysia, Morocco, North Macedonia, Pakistan, Portugal, Serbia, Singapore, Tunisia, Ukraine and Uruguay have listed their agreements with Germany under the MLI.

Germany indicated that bilateral negotiations will be used to adjust agreements not covered by the MLI and are currently ongoing with Argentina, Belgium, Bulgaria, Canada, China (People's Republic of), Costa Rica, Cyprus*, Ecuador*, Egypt, Iceland, India, Indonesia, Iran*, Israel, Ireland, Korea, Kyrgyzstan*, Latvia, Liberia, Lithuania, Morocco, Mauritius, Mexico, New Zealand, the Netherlands, Norway, Poland, Portugal, Russia, Serbia, Slovenia, South Africa, Sri Lanka, Sweden, Switzerland, Tajikistan*, Thailand, Trinidad and Tobago, Ukraine and the United Kingdom. Revised agreements have been already signed with Denmark, Estonia, Finland, Liechtenstein and Singapore. With Kazakhstan there is agreement to take up bilateral negotiations soon.

Germany further indicated that steps had been undertaken with respect to the agreements with Kazakhstan, Kenya, Mongolia, Namibia, Pakistan, Uruguay, Viet Nam and that it planned to initiate negotiations with: Albania, Armenia Bosnia-Herzegovina, Côte d’Ivoire, Georgia, Jamaica, Malaysia, Montenegro, North Macedonia, Tunisia and Zambia.

Germany indicated in its response to the Peer Review questionnaire that most of its agreements contain a provision based on paragraph 1 of Article 28 of the German Treaty Negotiation Basis which enables Contracting States to apply domestic anti-abuse provisions such as Section 50d of the German Income Tax Act (Anti Conduit Rule) or Section 42 of the German Fiscal Code (GAAR).

Germany is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Germany.


← 1. For its 14 agreements listed under the MLI, Germany is implementing the preamble statement (Article 6 of the MLI). For 13 of its agreements listed under the MLI, Germany is implementing the PPT (Paragraph 1 of Article 7 of the MLI). Germany made a reservation pursuant to Article 7(15)(b) of the MLI not to apply Article 7(1) of the MLI with respect to agreements which already contain a PPT. The listed agreement with Japan is within the scope of this reservation.

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