UK/Germany tax treaty

HMRC has published the consolidated text of the 2010 UK/Germany Double Taxation Convention as amended by the 2021 protocol.

The protocol took effect in the UK as follows:

• from 1 January 2022 for taxes withheld at source;
• from 1 April 2022 for corporation tax; and
• from 6 April 2022 for income tax and capital gains tax.