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Treaty between Germany and United Kingdom enters into force

14 March 2011

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Treaty Development

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Germany; United Kingdom

The income and capital tax treaty and protocol between Germany and the United Kingdom, signed on 30 March 2010, entered into force on 30 December 2010. The effective dates are as follows: -   In Germany:       -   the treaty generally applies from 1 January 2011. -   In the United Kingdom:       -   for withholding taxes, from 1 January 2011; -   for corporation tax, from 1 April 2011; and -   for income and capital gains taxes, from 6 April 2011. From these dates, the new treaty generally replaces the Germany-UK income...