A protocol has been signed to the double tax agreement between the UK and Germany. This protocol which was signed on 17 March 2014 includes in the agreement the latest version of Article 7 (business profits) of the OECD Model. The taxation rights in respect of government service and diplomats are also amended to conform to the provisions of Art 14 of the UK-Germany consular convention.
«
Previous post
United Kingdom – Belgium sign Protocol
United Kingdom – Belgium sign Protocol
Related Posts
Germany issues draft ordinance to amend minimum tax report regulation
April 10, 2026
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
Read More
UK: HMRC updates guidance on foreign income and gains regime (FIG)
April 10, 2026
UK’s HMRC has issued updated guidance on the foreign income and gains (FIG) regime on 6 April 2026, setting out eligibility criteria, claim procedures, qualifying income and gains, and the implications for tax allowances. Background: FIG
Read MoreUK: Financial Reporting Council issues guidance on generative, agentic AI in audits
April 06, 2026
The UK’s Financial Reporting Council (FRC) announced it has published guidance for audit firms on using generative and agentic AI tools in audit engagements on 30 March 2026. The guidance sets out how firms can mitigate risks to audit quality
Read More
Germany to cut air travel tax from July 2026
April 03, 2026
Germany’s federal government has agreed to reduce the air travel tax, lowering rates for short-, medium-, and long-haul flights from 1 July 2026. The move is intended to strengthen the aviation sector and enhance Germany’s position as an
Read More
Germany: MOF publishes draft bill for the ratification of 2024 CRS MCAA addendum
March 31, 2026
Germany’s Ministry of Finance has published a draft bill on 24 March 2026 for the ratification of the 2024 Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The
Read MoreGermany updates jurisdiction list for the exchange of CbC reports
March 31, 2026
Germany has issued the Eighth Regulation Amending the Country-by-Country (CbC) Report Extension Regulation, which was published in the Official Gazette on 30 March 2026. The regulation updates the list of jurisdictions with which Germany will
Read More