Details of the income and capital tax treaty and protocol between Germany and Ireland, signed on 30 March 2011, have become available. The treaty was concluded in the German and English languages, each text having equal authenticity. 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 (other than a partnership or a German Real Estate Investment Trust Company) which holds directly at least 10% of the capital of the company paying the dividends; -   0% on interest; and -...