Protocol Amending the Convention between The United States of America and The � Federal…
U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- ARTICLE I
- Article 1 (Personal Scope) of the Convention is deleted and the following Article
- Article 19 (Government Service), and under Articles 20 (Visiting Professors and
- ARTICLE II
- Article 4 (Residence) of the Convention is amended by deleting paragraph 1 and
- ARTICLE III
- Article 7 (Business Profits) of the Convention is modified by:
- ARTICLE IV
- Article 10 (Dividends) of the Convention is deleted and the following Article substituted:
- Article 28, provided that the company satisfies the conditions described in
- ARTICLE V
- Article 11 (Interest) of the Convention is modified by:
- ARTICLE VI
- Article 13 (Gains) of the Convention is modified by deleting paragraph 6 and substituting
- ARTICLE VII
- ARTICLE VIII
- Article 18 (Pensions, Annuities, Alimony, and Child Support) of the Convention is
- ARTICLE IX
- ARTICLE X
- Article 19 (Government Service; Social Security) of the Convention is deleted and the
- ARTICLE XI
- Article 20 (Visiting Professors and Teachers; Students and Trainees) of the Convention is
- ARTICLE XII
- Article 23 (Relief from Double Taxation) of the Convention is deleted and the following
- ARTICLE XIII
- ARTICLE XIV
- Article 28 (Limitation on Benefits) of the Convention is deleted and the following Article
- ARTICLE XV
- ARTICLE XVI
- Article 18A, it is understood that:
- Article 26 (Exchange of Information and Administrative Assistance) of the Convention
- ARTICLE XVII
Protocol Amending the Convention between The United States of America and The � Federal Republic of Germany for the Avoidance of Double Taxation and the � Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to � Certain Other Taxes Please note that the text of this Convention starts two-thirds of the way down this � page. The page layout of this file reflects the layout of the original signed treaty � document. This document is designed to print on 8 by 14 legal size or A4 paper. � You may print this document on regular paper by checking the "shrink oversized � pages to paper size" selection on the Acrobat print menu. The text of this document is the version presented for signature in Berlin, Germany, � on June 1, 2006
PROTOCOL AMENDING THE CONVENTION BETWEEN
THE UNITED STATES OF AMERICA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL AND TO CERTAIN
OTHER TAXES, SIGNED ON 29 th AUGUST 1989
The United States of America and the Federal Republic of Germany, desiring to amend the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes, and the related Protocol signed at Bonn on August 29, 1989 (hereinafter referred to as “the Convention” and “Protocol to the Convention”, respectively).
Have agreed as follows:
2
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