• Ireland - Germany
    Tax Treaty Enters Into Force

    03-12-2012

    The new Germany - Ireland Income Tax Treaty has entered into force on 28 November 2012. The new treaty will replace the old treaty.

    The provisions of the new treaty will generally apply from 1 January 2013.

    In accordance with the new treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership or a German Real Estate Investment Trust Company) which holds directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest: 0% withholding tax on interest.

    • Royalties: 0% withholding tax on royalties.
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