International tax legislation covers all legal provisions that also encompass foreign tax matters. These include Germany`s internal tax laws, such as the Income Tax Act and the Tax Code, as well as double taxation treaties that Germany has concluded with other countries. Through its tax legislation, Germany wants to avoid both double taxation and double non-taxation of goods and companies. Everyone must control their fair share of where they live or where they do their business. The colour world map shows the countries with which Germany concluded double taxation conventions on income and capital taxes on 1 January 2019, as well as legal and administrative assistance agreements (including the exchange of information). It also shows with which countries Germany is negotiating such agreements for the first time. In addition to double taxation conventions relating to income tax and capital, there are also specific double taxation conventions for inheritance and gift tax and motor vehicle tax. There are also agreements for legal, administrative assistance and exchange of information. . . .

Be Sociable, Share!