New Tax Treaty between Germany and Japan Signed

On 17 December 2015, officials from Germany and Japan signed a new income tax treaty. Once in force and effective, the new treaty will replace the 1966 income tax treaty between the two countries, which currently applies.

Taxes Covered

The treaty covers German income tax, corporate income tax, trade tax and the solidarity surcharge. It covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, local inhabitant tax and the enterprise tax.