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Double Tax Agreements

The Role of Double Tax Agreements

Germany

1978 Agreement

Status: In force
Signed: 20 October 1978
In force: 21 December 1980
Effective: In New Zealand: From income year beginning 1 April 1978.
In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978. (refer Article 29)
Legislation: Double Taxation Relief (Federal Republic of Germany) Order 1980

Protocol to the 1978 Agreement

Status: In force
Signed: 20 October 1978
In force: 21 December 1980
Effective: In New Zealand: From income year beginning 1 April 1978.
In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978. (refer Article 29)
Legislation: Double Taxation Relief (Federal Republic of Germany) Order 1980

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