Taxes

Germany — Tax: Double Tax Treaties

Germany maintains around 96 double taxation agreements (DTTs) on income and capital taxes, covering nearly all industrialized nations and many emerging markets — one of the world's largest treaty networks. Notable gaps exist: Germany has no DTT with Brazil or Hong Kong, and its treaty with the UAE expired 31 December 2021 and has not been renewed. The current, authoritative list of all agreements is published by the Federal Ministry of Finance (Bundesministerium der Finanzen).

Bundesministerium der Finanzen (Federal Ministry of Finance) · Last verified 2026-07-20

Key Facts

  • Germany has ~96 double tax treaties in force, covering most industrialized nations and many emerging markets.
  • No DTT exists with Brazil or Hong Kong.
  • The DTT with the UAE expired 31 December 2021 and has not been renewed — a notable gap for anyone relocating between Germany and the UAE.
  • The authoritative, current treaty list is maintained by the Bundesministerium der Finanzen.

Required Documents

  • Certificate of tax residency from the treaty partner country
  • Relevant treaty relief claim forms

Common Mistakes

  • Assuming a DTT with the UAE still applies — it expired at the end of 2021 and remains unrenewed as of 2026.
  • Not checking whether a specific country (e.g. Brazil, Hong Kong) actually has a treaty with Germany before assuming automatic double-tax relief.

Related Topics

income-taxtax-residency
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