שטוטאקוי, אתר מאמרים אישי

International tax law includes all legal provisions that include foreign-related tax matters. These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. Germany generally provides the method of exemption with progression in order to avoid double taxation. However, dividends are tax-exempt only to the extent that they are distributed by a South African company with at least 10% of the capital held by a German company and whose dividends are not deductible in South Africa. However, the credit method applies to a number of specific incomes (for example. B (i) tax-free dividends; (ii) capital gains from shares of South African companies whose assets are primarily real estate; (iii) directors` fees; (iv) the incomes of artists and athletes; and (v) business revenues when the requirements of an activity clause are not met). South Africa provides the credit method to avoid double taxation. Double taxation agreements distribute tax duties among countries. However, they do not create new revenue requirements.

Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. Through its tax law, Germany intends to avoid both double taxation and double non-taxation of individuals and businesses. Everyone must pay their fair share of the tax in their place of residence or in the place where they operate. Germany currently has double taxation agreements with the countries mentioned below: the Federal Ministry of Finance assumes no responsibility for errors or omissions in the texts of the treaty made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts. The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information).