background image

United Kingdom - Germany Tax Treaty (as amended through 2021 protocol) — Orbitax Tax Hub

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.


Members of Diplomatic Missions and Consular Posts

(1) Subject to the provisions of paragraph (2), nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

(2) Notwithstanding sub-paragraph (c) of paragraph (1) of Article 14 of the Consular Convention between the Federal Republic of Germany and the United Kingdom of Great Britain and Northern Ireland signed at Bonn on 30 July 1956, paragraph (1) of Article 18 and sub-paragraph (d) of paragraph (1) of Article 23 of this Convention shall apply to the official emoluments, salary, wages and allowances received by a consular employee.