(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 Federal Republic of Germany:
- (i) the income tax (Einkommensteuer);
- (ii) the corporation tax (Köroperschaftsteuer);
- (iii) the capital tax (Vermögensteuer); and
- (iv) the trade tax (Gewerbesteuer);
- (v) including the supplements levied thereon
- (hereinafter referred to as "German tax");
- (b) in Malta:
- (i) the income tax
- (hereinafter referred to as "Malta 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-if necessary for the application of the Agreement-notify each other of changes which have been made in their respective taxation laws.