Details of the income and capital tax treaty and protocol between Germany and Cyprus, signed on 18 February 2011, have become available. The treaty was concluded in the German, Greek 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 and 5% if the beneficial owner is a company which holds directly at least 10% of the capital of the company paying the dividends; -   0% on interest; and -  ...