DT8016 - DT: Germany, Federal Republic: double taxation agreement, Article 17: Personal allowances

Article 17 was substituted by SI 1971/874. The current Article 17 is as follows:

(1) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of the Federal Republic shall be entitled to the same personal allowances reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.

(2) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Federal Republic tax as German nationals not resident in the Federal Republic.

(3) Nothing in this Convention shall entitle an individual who is a resident of one of the territories and whose income from the other territory consists solely of dividends, interest or royalties (or solely of any combination thereof) to the personal allowances, reliefs and reductions of the kind referred to in this Article for the purposes of taxation in that other territory.