Germany has signed its first double taxation agreement with France in 1959. The agreement was ratified in 1961 and enforced in 1962. Ever since, the convention went through multiple changes and was amended several times, last amendment being added in 2003. However, the two contracting states have added other provisions to their double taxation agreement, one with respect to the taxation of cross-border employees in Germany, respectively in France and one with respect of the taxation of inheritance, successions and fortune. At the beginning of this year the double taxation treaty between Germany and France was revised and changed. However, it is pending ratification in both countries.
The double taxation agreement covers the income tax in Germany and France. The income taxes apply as it follows:
For information about the elimination of double taxation on income according to the agreement you may refer to our German attorneys.
The amendments brought to the double taxation agreement between Germany and France contains the following:
The agreement also provides new amendments brought to arbitration procedures in Germany and France. The agreement will be enforced the following year after the ratification in both countries.
For complete information about all the changes brought to the double taxation convention with France you may contact our law firm in Germany.
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