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.
United Kingdom – Belgium sign Protocol
Related Posts
UK revises rules on VAT refunds for group members
The UK’s HM Revenue & Customs (HMRC) has updated the rules for UK VAT refunds claimed by non-UK businesses that
Read More
Germany, UAE expect early conclusion of tax treaty negotiations
Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage,
Read More
UK: HMRC revises VAT refunds, gives businesses route to revisit rejected claims
The UK HM Revenue & Customs (HMRC), has published Revenue and Customs Brief 8(2026) on 8 September 2026, setting
Read More
Albania: Council of Ministers approves protocol to tax treaty with Germany
The Albanian Council of Ministers approved a draft law on 2 September 2026 to ratify the protocol amending the 2010
Read More
UK proposes compulsory foreign permanent establishment exemption from 2027
The UK government has published draft legislation proposing to make the foreign permanent establishment (PE) exemption
Read More
Germany: Federal Cabinet unveils draft 2027 income tax reform, splits trade tax revenue for data centre companies
Germany’s Ministry of Finance has published the Draft Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027),
Read More