A protocol to the Double Taxation Convention between the UK and Germany was signed in London on 17 March 2014 by David Gauke MP, Exchequer Secretary to the Treasury, and Jörg Ranau, Chargé d’Affaires for the Federal Republic of Germany.
The Protocol brings in the application and interpretation of the new Article 7 to the OECD Model Double Taxation Convention adopted on 22 July 2010 by the Council of the Organisation for Economic Co-operation and Development. It also harmonises the taxation rights under the government service and diplomatic missions articles with Article 14 of the Consular Convention of 30 July 1956 between Germany and the UK.
Follow the link below to see the text of the Protocol, which will be published by the Stationery Office once presented to Parliament for approval.
The Protocol will enter into force once both countries have completed their legislative procedures.
HM Revenue & Customs
19 March 2014