ARTICLE 2
Taxes Covered
(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a land or a political subdivision or local authority thereof, 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, and taxes on capital appreciation.
(3) The existing taxes to which this Agreement shall apply are in particular:
- (a) in the Republic of Estonia:
- (1) the income tax (tulumaks);
- (2) the land tax (maamaks); and
- (3) the local income tax (kohalik tulumaks);
- (hereinafter referred to as "Estonian tax");
- (b) in the Federal Republic of Germany:
- (1) the income tax (die Einkommensteuer);
- (2) the corporation tax (die Körperschaftsteuer);
- (3) the capital tax (die Vermögensteuer); and
- (4) the trade tax (die Gewerbesteuer);
- (hereinafter referred to as "German tax").
(4) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.