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

  • (a) in the Federal Republic of Germany:
    • (1) the Einkommensteuer (income tax);
    • (2) the Korperschaft-steuer (corporation tax);
    • (3) the Vermogensteuer (capital tax); and
    • (4) the Gewerbesteuer (trade tax);
  • (hereinafter referred to as "German tax");
  • (b) in New Zealand:
    • (1) the income tax; and
    • (2) the excess retention tax;
  • (hereinafter referred to as "New Zealand tax").

(2) 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.