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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 Convention shall apply, to taxes on income and on capital imposed on behalf of a Contracting State, one of its provinces, or other political subdivisions (counties, municipalities), 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, the total amount of wages as well as taxes on capital appreciation.

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

  • (a) In the Federal Republic of Germany:
    • (1) income tax;
    • (2) corporation tax;
    • (3) trade tax;
    • (4) asset or capital tax;
  • including any additional taxes levied;
  • (hereinafter referred to as "German taxes");
  • (b) In the Republic of Azerbaijan:
    • (1) tax on profits of legal persons (e.g. small businesses);
    • (2) income tax on individuals;
    • (3) asset or capital tax;
    • (4) land tax;
  • (hereinafter referred to as "Azerbaijani taxes").

(4) This Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Convention in addition to, or instead of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes made in their respective tax laws.