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Germany - Russia Tax Treaty (as amended by 2007 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.



This Agreement remains in force for an indefinite time, can however, be terminated with the other Contracting State, in writing, by either of the Contracting States by 30th June of any calendar year after the expiration of five years from the day of the Agreement entering into force, through diplomatic channel; in such a case the Agreement shall no longer to be applied:

  • (a) in case of taxes collected at source on dividends, interest and royalties to the taxes paid on or after 1st January of the calendar year that follows the year of termination;
  • (b) in case of the other taxes, to the taxes that were levied for the period starting 1st January of the calendar year that follows the year of termination.

IN WITNESS THEREOF, at Moscow, on 29th of May 1996, in two original documents, each in German and Russian language, whereby both the texts are likewise binding.