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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 which are levied by each of the Contracting States, their Federated States, their political divisions or subdivisions, or their local authorities, irrespective of their system of collection.

(2) The existing taxes to which this Convention shall apply are:

  • (a) In the Federal Republic of Germany:
    • (1) the income tax (Einkommensteuer);
    • (2) the company tax (Koorperschafteuer);
    • (3) the capital tax (Vermoogensteuer); and
    • (4) the trade tax (Gewerbesteuer);
  • (hereinafter referred to as "German tax");
  • (b) In the Republic of Ecuador:
    • (1) the income tax, including the additional taxes established in the Income Tax Law, and the current capital tax,
  • (hereinafter referred to as "Ecuadoran tax").

(3) The Convention shall apply also to any identical or similar taxes established after the date of signature of the Convention in addition to, or in place of, the existing taxes.