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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 administrative or one of its political subdivisions or one of its 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 the total income, total capital, or on the items of income or on capital, including taxes on gains from the alienation of movable or immovable property, the taxes on the total amount of salaries paid by enterprises, as well as taxes on capital appreciation.

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

  • (a) Insofar as the People are Democratic Republic of Algeria is concerned:
    • (i) Overall income tax;
    • (ii) Corporate profit tax;
    • (iii) Tax on mining profits;
    • (iv) Professional activity tax;
    • (v) Asset tax;
    • (vi) Royalty, income tax and additional tax on the profits from prospecting, exploration, use, and pipeline transport of hydrocarbons;
  • (hereinafter referred to as "Algerian Taxes");
  • (b) Insofar as the Federal Republic of Germany is concerned:
    • (i) The income tax (Einkommensteuer);
    • (ii) The corporation tax (Korperschaftsteuer);
    • (iii) The business tax (Gewerbesteuer);
    • (iv) The tax on capital (Vermogensteuer);
  • including the supplements levied thereon;
  • (hereinafter referred to as "German 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 significant changes, made in their respective tax laws.