taxci_en
 

Germany Interest

Last updated: 03-11-2006

Treaty

Germany

Article

Interest

Signed

June 16, 1959

In Force

 

Article 14 - Interest
     (1) Where a person domiciled in one of the Contracting States receives interest from the other State, such interest shall be subject to taxation by the State of domicile.
     (2) The provisions of paragraph (1) shall not apply where a person domiciled in one of the Contracting States has a permanent establishment in the other State and realizes the income through that establishment. In this case the income shall be subject to taxation by the latter State.
     (3) The term "income" as used in this article means income from loans, bonds, bills of exchange and debt-claims of any other kind. Income derived from convertible bonds and participating debentures shall be subject to the provisions of article 13, paragraphs (1), (2), (3) and (5).

 The above information is the wording of the article dealing with the withholding tax on interest of the tax treaty between The Netherlands and Germany.  Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices: Ph. + 31 (10) 2010466.