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Germany Terminating Tax Treaty with the UAE

12 July 2021

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Treaty Development

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Germany-Untd A Emirates

According to an update from the German Ministry of Finance, Germany has decided to allow the term of the 2010 income tax treaty with the UAE to lapse, which was notified to the UAE on 14 June 2021. As per Article 30 (Duration), the treaty will remain in force for a period of ten calendar years beginning on 1 January of the year following its entry into force (i.e., from 1 January 2012) and will remain in force a further ten years if agreed to. Given that Germany does not wish to extend the treaty, it will expire on 31...