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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 Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State or of its political subdivisions or 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 total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of any property, whether immovable or other than immovable, as well as taxes on capital appreciation.

(3) The existing taxes to which this Agreement shall apply, are:

  • (a) in the Federal Republic of Germany:
    • (i) the income tax (Einkommensteuer) including the surcharge (Erganzungsabgabe) thereon;
    • (ii) the corporation tax (Korperschaftsteuer) including the surcharge (Erganzungsabgabe) thereon;
    • (iii) the capital tax (Vermogensteuer); and
    • (iv) the trade tax (Gewerbesteuer);
  • (hereinafter referred to as "German tax");
  • (b) in Kenya:
    • (i) the income tax;
  • (hereinafter referred to as "Kenyan tax").

(4) This Agreement shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, those referred to in paragraph (3). The competent authorities of the Contracting States shall notify to each other any changes which have been made in their respective taxation laws.

(5) The provisions of this Agreement in respect of taxation of income or capital shall likewise apply to the German trade tax, computed on a basis other than income or capital.