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, listing 35 tax agreements.1

Germany is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

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.

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 further indicated that bilateral negotiations would be used for its agreements with Argentina, Belgium, Bulgaria, Canada, Costa Rica, Cyprus, Denmark, Ecuador*, Egypt, Estonia, Finland, Greece, Iceland, India, Indonesia, Iran*, Israel, Ireland, Kyrgyzstan*, Latvia, Norway, Poland, Portugal, Singapore, South Africa, Sri Lanka, Sweden, Switzerland, Tajikistan*, Trinidad and Tobago, Ukraine and the United Kingdom.

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


← 1. One of the agreements listed by Germany under the MLI, the agreement with Japan, is already compliant with the minimum standard (inclusion of the preamble statement and the PPT combined with the LOB).

← 2. For its 35 agreements listed under the MLI, Germany is implementing the preamble statement (Article 6 of the MLI). For 31 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) with respect to agreements which already contain a PPT. Four of Germany’s agreements are within the scope of this reservation.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at