background image
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.


Application of the Agreement in Special Cases

(1) This Agreement shall not be interpreted to mean that:

  • (a) a Contracting State is prevented from applying its domestic legal provisions on the prevention of tax evasion or tax avoidance;
  • (b) the Federal Republic of Germany is prevented from levying taxes on amounts which are to be included in the items of income of a resident of the Federal Republic of Germany under the Fourth Part of the German Law on External Tax Relations (Aussensteuergesetz).

(2) If the provisions of paragraph 1 result in double taxation, the competent authorities shall consult each other pursuant to Article 25 paragraph 3 on how to avoid double taxation.