tax-treaties.com

Germany / Israel · English

2015 source edition

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Contents

Article 1 Persons Covered

Article 2 Taxes Covered

Article 3 General Definitions

Article 4 Resident

Article 5 Permanent Establishment

Article 6 Income from Immovable Property

Article 7 Business Profits

Article 8 Shipping and Air Transport

Article 9 Associated Enterprises

Article 10 Dividends and Distributions by a real estate investment company

Article 11 Interest

Article 12 Royalties

Article 13 Capital Gains

Article 14 Income from Employment

Article 15 Directors’ Fees

Article 16 Artistes and Sportsmen

Article 17 Pensions, Annuities and Similar Payments

Article 18 Government Service

Article 19 Visiting Professors, Teachers and Students

Article 20 Other Income

Article 21 Capital

Article 22 Elimination of Double Taxation in the State of Residence

Article 23 Non-discrimination

Article 24 Mutual Agreement Procedure

Article 25 Exchange of Information

Article 26 Limitation on Benefits

Article 27 Members of Diplomatic Missions and Consular Posts

Article 28 Protocol

Article 29 Entry into Force

Article 30 Termination