Details of the income and capital tax treaty and protocol between Germany and Bulgaria, signed on 25 January 2010, have become available. The treaty was concluded in the German, Bulgarian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% in general; 5% if the beneficial owner is a company (other than a partnership or a German Real Estate Investment Trust Company) which holds directly at least 10% of the capital of the company...