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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) This Agreement shall apply to taxes on income, and, in the case of the Federal Republic of Germany, taxes on capital, imposed on behalf of a Contracting State and, in the case of the Federal Republic of Germany, on behalf of one of its States (Lander) or one of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing taxes to which this Agreement shall apply are in particular:

  • (a) in Australia:
    • (i) the income tax, the fringe benefits tax and resource rent taxes imposed under the federal law of Australia;
  • (hereinafter referred to as "Australian tax");
  • (b) in the Federal Republic of Germany:
    • (i) the income tax (Einkommensteuer);
    • (ii) the corporate income tax (Körperschaftsteuer);
    • (iii) the trade tax (Gewerbesteuer); and
    • (iv) the capital tax (Vermögensteuer);
  • including the supplements levied thereon;
  • (hereinafter referred to as "German tax").

(4) This Agreement shall apply also to any identical or substantially similar taxes which are imposed under the federal law of Australia or the law of the Federal Republic of Germany after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their taxation laws.