gl-schach-blog

26. September 2021

Malaysia German Double Taxation Agreement

Filed under: Allgemein — @ 19:17

The double taxation agreement between Germany and Malaysia (the Treaty) is about to make a substantial amendment, including changes to withholding tax and provisions on technical services and permanent establishments. The colour world map shows the countries with which Germany concluded double taxation conventions on income and capital taxes on 1 January 2019, as well as legal and administrative assistance agreements (including the exchange of information). It also shows with which countries Germany is negotiating such agreements for the first time. In addition, there is an agreement between the German Institute in Taipei and the Taipei Representation in Berlin. Since the Federal Republic of Germany has never recognised Taiwan as a sovereign State, this agreement is not an international treaty. However, the agreement is based on the OECD model agreement structurally and substantively. Hong Kong and Macao are special administrative regions of the People`s Republic of China; China`s general tax legislation does not apply to this. This means that the double taxation agreements concluded between the Federal Republic of Germany and the People`s Republic of China are not applicable to Hong Kong and Macao. The card does not contain inheritance and gift tax agreements or road tax agreements. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. Nor does the map contain negotiations on the modification or extension of existing agreements. On this page you will find information on German double taxation conventions and other country-by-country publications on double taxation conventions.

The original texts can be viewed via our German website. The Federal Ministry of Finance assumes no responsibility or liability for errors or omissions in the contract texts provided herein. The versions officially published in the Bundesgesetzblatt are still the relevant texts. * Limited to the taxation of air and sea transport in international transport. In general, Germany provides for the progression exemption in order to avoid double taxation. However, dividends are only exempt to the extent that they are distributed by a Malaysian company in which a German company holds at least 10% of the capital and dividends in Malaysia are not deductible. However, the credit method applies to a number of specific types of income (e.g.B. (i) dividends that are not exempt; (ii) interest; (iii) fees for technical services; (iv) capital gains from shares in Malaysian companies whose assets consist mainly of fixed assets; (v) honoraria of the members of the management of the enterprise; and (vi) the income of artists and athletes; and (vii) commercial revenue if the requirements of an activity clause are not met. . . .

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