English native source, with shared notices
Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language.
Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5).
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
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Agreement
between the Federal Republic of Germany
and Ireland
for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion
with respect to Taxes on Income and on Capital
The Federal Republic of Germany
and
Ireland –
Desiring to conclude a new agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect
to taxes on income and on capital –
Have agreed as follows:
Article 1
Persons covered
This Agreement shall apply to persons who are residents of
one or both of the Contracting States.
Article 2
Taxes covered
(1) This Agreement shall apply to taxes on income and on
capital imposed on behalf of a Contracting State, of a “Land” or
a political subdivision or local authority of a Contracting State or
a “Land”, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on
capital all taxes imposed on total income, on total capital, or on
elements of income or of capital, including taxes on gains from
the alienation of movable or immovable property, taxes on the
total amounts of wages or salaries paid by enterprises, as well
as taxes on capital appreciation.
(3) The existing taxes to which the Agreement shall apply are
in particular:
a) in the case of Ireland:
i) the income tax;
ii) the income levy;
iii) the corporation tax; and
iv) the capital gains tax;
(hereinafter referred to as “Irish tax”);
b) in the case of the Federal Republic of Germany:
i) the income tax (Einkommensteuer);
ii) the corporation tax (Körperschaftsteuer);
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iii) the trade tax (Gewerbesteuer); and
iv) the capital tax (Vermögensteuer);
including the supplements levied thereon
(hereinafter referred to as “German tax”).
(4) The Agreement shall apply also to any identical or substan-
tially similar taxes that 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 that have been made in
their taxation laws.
Article 3
General definitions
(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the terms “a Contracting State” and “the other Contracting
State” mean the Federal Republic of Germany or Ireland, as
the context requires;
b) the term “Ireland” includes any area outside the territorial
waters of Ireland which has been or may hereafter be
designated, under the laws of Ireland concerning the
Exclusive Economic Zone and the Continental Shelf, as an
area within which Ireland may exercise such sovereign rights
and jurisdiction as are in conformity with international law;
c) the term “Germany” means the Federal Republic of Germany
and, when used in a geographical sense, means the territory
of the Federal Republic of Germany, as well as the area of
the sea-bed, its subsoil and the superjacent water column
adjacent to the territorial sea, wherein the Federal Republic
of Germany exercises sovereign rights and jurisdiction in
conformity with international law and its national legislation
for the purpose of exploring, exploiting, conserving and
managing the living and non-living natural resources;
d) the term “person” includes an individual, a company and any
other body of persons;
e) the term “company” means any body corporate or any
entity that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any
business;
g) the term “business” includes the performance of professional
services and of other activities of an independent character;
h) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enter-
prise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting
State;
i) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise that has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
j) the term “national”, in relation to a Contracting State, means:
i) in the case of Ireland:
any individual possessing citizenship of Ireland; and any
legal person, partnership, or association deriving its
status as such from the laws in force in Ireland;
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ii) in the case of Germany:
any German within the meaning of the Basic Law for the
Federal Republic of Germany and any legal person,
partnership and association deriving its status as such
from the laws in force in Germany;
k) the term “competent authority” means:
i) in the case of Ireland, the Revenue Commissioners or
their authorised representative;
ii) in the case of Germany, the Federal Ministry of Finance
or the agency to which it has delegated its powers.
(2) As regards the application of this Agreement at any time
by a Contracting State, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that State for the purposes of the
taxes to which the Agreement applies, any meaning under the
applicable tax laws of that State prevailing over a meaning given
to the term under other laws of that State.
Article 4
Resident
(1) For the purposes of this Agreement, the term “resident of
a Contracting State” means any person who, under the laws of
that State, is liable to tax therein by reason of his domicile,
residence, place of management or any other criterion of a
similar nature, and also includes that State, a “Land” and any
political subdivision or local authority of that State or “Land”. This
term, however, does not include any person who is liable to tax
in that State in respect only of income from sources in that State
or capital situated therein.
(2) Where by reason of the provisions of paragraph 1 an
individual is a resident of both Contracting States, then his status
shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting
State in which he has a permanent home available to him;
if he has a permanent home available to him in both
Contracting States, he shall be deemed to be a resident only
of the Contracting State with which his personal and
economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital
interests cannot be determined, or if he has not a permanent
home available to him in either Contracting State, he shall be
deemed to be a resident only of the Contracting State in
which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in
neither of them, he shall be deemed to be a resident only of
the Contracting State of which he is a national;
d) if he is a national of both Contracting States or of neither of
them, the competent authorities of the Contracting States
shall settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a
person other than an individual is a resident of both Contracting
States, then it shall be deemed to be a resident only of the State
in which its place of effective management is situated.
Article 5
Permanent establishment
(1) For the purposes of this Agreement, the term “permanent
establishment” means a fixed place of business through which
the business of an enterprise is wholly or partly carried on.
(2) The term “permanent establishment” includes especially:
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a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or any other place of ex-
traction of natural resources.
(3) A building site or construction or installation project
constitutes a permanent establishment only if it lasts more than
twelve months.
(4) Notwithstanding the preceding provisions of this Article,
the term “permanent establishment” shall be deemed not to
include:
a) the use of facilities solely for the purpose of storage, display
or delivery of goods or merchandise belonging to the enter-
prise;
b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage,
display or delivery;
c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of process-
ing by another enterprise;
d) the maintenance of a fixed place of business solely for
the purpose of purchasing goods or merchandise or of
collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of
a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for
any combination of activities mentioned in subparagraphs (a)
to (e), provided that the overall activity of the fixed place of
business resulting from this combination is of a preparatory
or auxiliary character.
(5) Notwithstanding the provisions of paragraphs 1 and 2,
where a person – other than an agent of an independent status
to whom paragraph 6 applies – is acting on behalf of an enter-
prise and has, and habitually exercises, in a Contracting State an
authority to conclude contracts in the name of the enterprise,
that enterprise shall be deemed to have a permanent establish-
ment in that State in respect of any activities which that person
undertakes for the enterprise, unless the activities of such person
are limited to those mentioned in paragraph 4 which, if exercised
through a fixed place of business, would not make this fixed
place of business a permanent establishment under the
provisions of that paragraph.
(6) An enterprise shall not be deemed to have a permanent
establishment in a Contracting State merely because it carries
on business in that State through a broker, general commission
agent or any other agent of an independent status, provided that
such persons are acting in the ordinary course of their business.
(7) The fact that a company which is a resident of a Contract-
ing State controls or is controlled by a company which is a resi-
dent of the other Contracting State, or which carries on business
in that other State (whether through a permanent establishment
or otherwise), shall not of itself constitute either company a
permanent establishment of the other.
Article 6
Income from immovable property
(1) Income derived by a resident of a Contracting State from
immovable property (including income from agriculture or
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forestry) situated in the other Contracting State may be taxed in
that other State.
(2) The term “immovable property” shall have the meaning
which it has under the law of the Contracting State in which the
property in question is situated. The term shall in any case
include property accessory to immovable property, livestock and
equipment used in agriculture and forestry, rights to which the
provisions of general law respecting landed property apply,
usufruct of immovable property and rights to variable or fixed
payments as consideration for the working of, or the right to
work, mineral deposits, sources and other natural resources.
Ships, boats and aircraft shall not be regarded as immovable
property.
(3) The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
(4) The provisions of paragraphs 1 and 3 shall also apply to
the income from immovable property of an enterprise.
Article 7
Business profits
(1) The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on
business in the other Contracting State through a permanent
establishment situated therein. If the enterprise carries on
business as aforesaid, the profits of the enterprise may be taxed
in the other State but only so much of them as is attributable to
that permanent establishment.
(2) Subject to the provisions of paragraph 3, where an enter-
prise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated
therein, there shall in each Contracting State be attributed to that
permanent establishment the profits which it might be expected
to make if it were a distinct and separate enterprise engaged
in the same or similar activities under the same or similar
conditions and dealing wholly independently with the enterprise
of which it is a permanent establishment.
(3) In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are
incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so
incurred, whether in the Contracting State in which the
permanent establishment is situated or elsewhere.
(4) Insofar as it has been customary in a Contracting State to
determine the profits to be attributed to a permanent establish-
ment on the basis of an apportionment of the total profits of the
enterprise to its various parts, nothing in paragraph 2 shall
preclude that Contracting State from determining the profits to
be taxed by such an apportionment as may be customary; the
method of apportionment adopted shall, however, be such that
the result shall be in accordance with the principles contained in
this Article.
(5) No profits shall be attributed to a permanent establishment
by reason of the mere purchase by that permanent establishment
of goods or merchandise for the enterprise.
(6) For the purposes of the preceding paragraphs, the profits
to be attributed to the permanent establishment shall be
determined by the same method year by year unless there is
good and sufficient reason to the contrary.
(7) Where profits include items of income or capital gains
which are dealt with separately in other Articles of this Agree-
ment, then the provisions of those Articles shall not be affected
by the provisions of this Article.
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Article 8
Shipping, inland waterways transport and air transport
(1) Profits from the operation of ships or aircraft in inter-
national traffic shall be taxable only in the Contracting State in
which the place of effective management of the enterprise is
situated.
(2) Profits from the operation of boats engaged in inland
waterways transport shall be taxable only in the Contracting
State in which the place of effective management of the enter-
prise is situated.
(3) For the purposes of this Article the terms “profits from the
operation of ships or aircraft in international traffic” shall include
profits from
a) the occasional rental of ships or aircraft on a bare-boat basis,
and
b) the use or rental of containers (including trailers and ancillary
equipment used for transporting the containers),
if these activities pertain to the operation of ships or aircraft or
boats.
(4) If the place of effective management of a shipping enter-
prise or of an inland waterways transport enterprise is aboard a
ship or boat, then it shall be deemed to be situated in the Con-
tracting State in which the home harbour of the ship or boat is
situated, or, if there is no such home harbour, in the Contracting
State of which the operator of the ship or boat is a resident.
(5) The provisions of paragraph 1 shall also apply to profits
from the participation in a pool, a joint business or an
international operating agency.
Article 9
Associated enterprises
(1) Where
a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enter-
prise of the other Contracting State, or
b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Con-
tracting State and an enterprise of the other Contracting
State,
and in either case conditions are made or imposed between the
two enterprises in their commercial or financial relations which
differ from those which would be made between independent
enterprises, then any profits which would, but for those
conditions, have accrued to one of the enterprises, but, by
reason of those conditions have not so accrued, may be
included in the profits of that enterprise and taxed accordingly.
(2) Where a Contracting State includes in the profits of an
enterprise of that State – and taxes accordingly – profits on which
an enterprise of the other Contracting State has been charged to
tax in that other State and the profits so included are profits
which would have accrued to the enterprise of the first-men-
tioned State if the conditions made between the two enterprises
had been those which would have been made between
independent enterprises, then that other State shall make an
appropriate adjustment to the amount of the tax charged
therein on those profits. In determining such adjustment, due
regard shall be had to the other provisions of this Agreement and
the competent authorities of the Contracting States shall if
necessary consult each other.
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Article 10
Dividends
(1) Dividends paid by a company which is a resident of a
Contracting State to a resident of the other Contracting State
may be taxed in that other State.
(2) However, such dividends may also be taxed in the
Contracting State of which the company paying the dividends is
a resident and according to the laws of that State, but if the
beneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends 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 per cent of the capital of the company
paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other
cases.
This paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.
(3) The term “dividends” as used in this Article means income
from shares, “jouissance” shares or “jouissance” rights, mining
shares, founders’ shares or other income which is subjected to
the same taxation treatment as income from shares by the laws
of the State of which the company making the distribution is a
resident.
(4) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a Contract-
ing State, carries on business in the other Contracting State of
which the company paying the dividends is a resident through a
permanent establishment situated therein and the holding in
respect of which the dividends are paid is effectively connected
with such permanent establishment. In such case the provisions
of Article 7 shall apply.
(5) Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting State,
that other State may not impose any tax on the dividends paid by
the company, except insofar as such dividends are paid to a
resident of that other State or insofar as the holding in respect
of which the dividends are paid is effectively connected with
a permanent establishment situated in that other State, nor
subject the company’s undistributed profits to a tax on the
company’s undistributed profits, even if the dividends paid or the
undistributed profits consist wholly or partly of profits or income
arising in such other State.
Article 11
Interest
(1) Interest arising in a Contracting State and beneficially
owned by a resident of the other Contracting State shall be
taxable only in that other State.
(2) The term “interest”, as used in this Article, means income
from debt-claims of every kind, whether or not secured by
mortgage, and whether or not carrying a right to participate in
the debtor’s profits, and in particular, income from government
securities and income from bonds or debentures, including
premiums and prizes attaching to such securities, bonds or
debentures but does not include any income which is treated as
a dividend under Article 10. Penalty charges for late payment
shall not be regarded as interest for the purpose of this Article.
(3) The provisions of paragraph 1 shall not apply if the
beneficial owner of the interest, being a resident of a Contracting
State, carries on business in the other Contracting State in which
the interest arises through a permanent establishment situated
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therein and the debt-claim in respect of which the interest is paid
is effectively connected with such permanent establishment.
In such case the provisions of Article 7 shall apply.
(4) Where, by reason of a special relationship between the
payer and the beneficial owner or between both of them and
some other person, the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In such
case, the excess part of the payments shall remain taxable
according to the laws of each Contracting State, due regard
being had to the other provisions of this Agreement.
Article 12
Royalties
(1) Royalties arising in a Contracting State and beneficially
owned by a resident of the other Contracting State shall be
taxable only in that other State.
(2) The term “royalties”, as used in this Article, means pay-
ments of any kind received as a consideration for the use of, or
the right to use, any copyright of literary, artistic or scientific work
(including motion pictures or films, recordings on tape or other
media used for radio or television broadcasting or other means of
reproduction or transmission), any patent, trade mark, design or
model, plan, secret formula or process, or for information con-
cerning industrial, commercial or scientific experience. The term
“royalties” shall also include payments of any kind received as a
consideration for the use of or the right to use a person’s name,
picture or any other similar personality rights, or the recording of
entertainers’ or sportsmens’ performances by radio or television.
(3) The provisions of paragraph 1 shall not apply if the
beneficial owner of the royalties, being a resident of a Contract-
ing State, carries on business in the other Contracting State in
which the royalties arise through a permanent establishment
situated therein and the right or property in respect of which the
royalties are paid is effectively connected with such permanent
establishment. In such case the provisions of Article 7 shall
apply.
(4) Royalties shall be deemed to arise in a Contracting State
when the payer is a resident of that State. Where, however, the
person paying the royalties, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent
establishment in connection with which the liability to pay the
royalties was incurred and such royalties are borne by such
permanent establishment, then such royalties shall be deemed
to arise in the Contracting State in which the permanent
establishment is situated.
(5) Where, by reason of a special relationship between the
payer and the beneficial owner or between both of them and
some other person, the amount of the royalties, having regard to
the use, right or information for which they are paid, exceeds the
amount which would have been agreed upon by the payer and
the beneficial owner in the absence of such relationship, the pro-
visions of this Article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall re-
main taxable according to the laws of each Contracting State,
due regard being had to the other provisions of this Agreement.
Article 13
Capital Gains
(1) Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and
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situated in the other Contracting State may be taxed in that
other State.
(2) Gains from the alienation of movable property forming part
of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State, including such gains from the alienation of such a
permanent establishment (alone or with the whole enterprise),
may be taxed in that other State.
(3) Gains from the alienation of ships or aircraft operated in
international traffic, boats engaged in inland waterways transport
or movable property pertaining to the operation of such ships,
aircraft or boats, shall be taxable only in the Contracting State in
which the place of effective management of the enterprise is
situated.
(4) Gains derived by a resident of a Contracting State from
the alienation of shares and similar rights in a company, other
than shares quoted on a stock exchange, deriving more than
50 per cent of their value, directly or indirectly, from immovable
property situated in the other Contracting State, may be taxed in
that other State.
(5) Gains from the alienation of any property, other than that
referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in
the Contracting State of which the alienator is a resident.
(6) Where an individual was a resident of a Contracting State
for a period of 3 years or more and has become a resident of the
other Contracting State, paragraph 5 shall not prevent the
first-mentioned State from taxing under its domestic law an
amount that is effectively determined by reference to the capital
appreciation of the shares in a company for the period of
residence of that individual in the first-mentioned State. In such
case, the appreciation of capital by reference to which the
amount was taxed in the first-mentioned State shall not be
included in the determination of the subsequent appreciation of
capital by the other State.
Article 14
Income from employment
(1) Subject to the provisions of Articles 15, 17,18 and 19,
salaries, wages and other similar remuneration derived by a
resident of a Contracting State in respect of an employment shall
be taxable only in that State unless the employment is exercised
in the other Contracting State. If the employment is so exercised,
such remuneration as is derived therefrom may be taxed in that
other State.
(2) Notwithstanding the provisions of paragraph 1, remunera-
tion derived by a resident of a Contracting State in respect of an
employment exercised in the other Contracting State shall be
taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year
concerned, and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment
which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft or boat operated in international traffic
may be taxed in the Contracting State in which the place of
effective management of the enterprise which operates the ship,
aircraft or boat is situated.
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Article 15
Directors’ fees
Directors’ fees and other similar payments derived by a
resident of a Contracting State in his capacity as a member of
the board of directors of a company which is a resident of the
other Contracting State may be taxed in that other State.
Article 16
Artistes and sportsmen
(1) Notwithstanding the provisions of Articles 7 and 14,
income derived by a resident of a Contracting State as an enter-
tainer, such as a theatre, motion picture, radio or television
artiste, or a musician, or as a sportsman, from his personal
activities as such exercised in the other Contracting State, may
be taxed in that other State.
(2) Where income in respect of personal activities exercised
by an entertainer or a sportsman in his capacity as such accrues
not to the entertainer or sportsman himself but to another
person, that income may, notwithstanding the provisions of
Articles 7 and 14, be taxed in the Contracting State in which the
activities of the entertainer or sportsman are exercised.
(3) Paragraphs 1 and 2 shall not apply to income accruing
from the exercise of activities by artistes or sportsmen in a Con-
tracting State where the visit to that State is financed entirely or
mainly from public funds of the other Contracting State, a “Land”,
a political subdivision or a local authority of a Contracting State
or a “Land” or by an organisation which in that other State is
recognised as a charitable organisation. In such a case the
income shall be taxed only in the Contracting State of which the
individual is a resident.
Article 17
Pensions and annuities
(1) Subject to the provisions of paragraph 2 of Article 18,
pensions, other similar remuneration or annuities, arising in a
Contracting State and paid to a resident of the other Contracting
State, shall be taxable only in that other State.
(2) Notwithstanding the provisions of paragraph 1, payments
which are made in accordance with the social insurance legisla-
tion of a Contracting State shall be taxable only in that State.
(3) Notwithstanding the provisions of paragraph 1, such a
pension, similar remuneration or annuity arising in a Contracting
State which is attributable in whole or in part to contributions
which, for more than 12 years in that State,
a) did not form part of the taxable income from employment, or
b) were tax-deductible, or
c) were tax-relieved in some other way
shall be taxable only in that State. This paragraph shall not apply
if that State does not actually tax the pension, other similar
remuneration or annuity, or if the 12-year condition is fulfilled in
both Contracting States.
(4) Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by one of the Contracting
States or a political subdivision thereof to a resident of the other
Contracting State as compensation for political persecution or
for an injury or damage sustained as a result of war (including
restitution payments) or of military or civil alternative service or
of a crime, a vaccination or a similar event shall be taxable only
in the first-mentioned State.
(5) The term “annuities” means certain amounts payable
periodically at stated times, for life or for a specified or ascertain-
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able period of time, under an obligation to make the payments
in return for adequate and full consideration in money or
money’s worth.
Article 18
Government service
(1) Salaries, wages and other similar remuneration, paid by a
Contracting State, a “Land”, a political subdivision or a local
authority of a Contracting State, or a “Land” to an individual in
respect of services rendered to that State, “Land”, political sub-
division or local authority, shall be taxable only in that State.
However, such salaries, wages and other similar remuneration
shall be taxable only in the other Contracting State if the
services are rendered in that State and the individual is a
resident of that State who:
a) is a national of that State; or
b) did not become a resident of that State solely for the purpose
of rendering the services.
(2) Notwithstanding the provisions of paragraph 1, pensions
and other similar remuneration paid by, or out of funds created
by, a Contracting State, a “Land” or a political subdivision or a
local authority of a Contracting State or a “Land” to an individual
in respect of services rendered to that State, “Land”, subdivision
or authority shall be taxable only in that State. However, such
pensions and other similar remuneration shall be taxable only in
the other Contracting State if the individual is a resident of, and
a national of, that State.
(3) The provisions of Articles 14, 15, 16, and 17 shall apply to
salaries, wages, pensions and other similar remuneration in
respect of services rendered in connection with a business
carried on by a Contracting State, a “Land”, a political sub -
division or a local authority of a Contracting State or a “Land”.
(4) The provisions of paragraphs 1 and 2 shall likewise apply
in respect of remuneration paid by or on behalf of the Goethe
Institute or the German Academic Exchange Service (Deutscher
Akademischer Austauschdienst). Corresponding treatment of the
remuneration of other comparable institutions of the Contracting
States may be arranged by the competent authorities by mutual
agreement.
Article 19
Visiting Professors, Teachers and Students
(1) An individual who visits a Contracting State at the invitation
of that State or of a university, college, school, museum or
other cultural institution of that State or under an official
programme of cultural exchange for a period not exceeding two
years solely for the purpose of teaching, giving lectures or
carrying out research at such institution and who is, or was
immediately before that visit, a resident of the other Contracting
State shall be exempt from tax in the first-mentioned State on his
remuneration for such activity, provided that such remuneration
is derived by him from the other Contracting State.
(2) Payments which a student or business apprentice who is
or was immediately before visiting a Contracting State a resident
of the other Contracting State and who is present in the first-
mentioned State solely for the purpose of his education or
training receives for the purpose of his maintenance, education
or training shall not be taxed in that State, provided that such
payments arise from sources outside that State.
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Article 20
Other income
(1) Items of income of a resident of a Contracting State,
wherever arising, not dealt with in the foregoing Articles of this
Agreement shall be taxable only in that State.
(2) The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in
paragraph 2 of Article 6, if the beneficial owner of the income,
being a resident of a Contracting State, carries on business in
the other Contracting State through a permanent establishment
situated therein and the right or property in respect of which the
income is paid is effectively connected with such permanent es-
tablishment. In such case the provisions of Article 7 shall apply.
(3) Where, by reason of a special relationship between the
person referred to in paragraph 1 and some other person, or
between both of them and some third person, the amount of the
income referred to in paragraph 1 exceeds the amount (if any)
which would have been agreed upon between them in the
absence of such a relationship, the provisions of this Article shall
apply only to the last mentioned amount. In such a case, the
excess part of the income shall remain taxable according to the
laws of each Contracting State, due regard being had to the
other applicable provisions of this Agreement.
Article 21
Capital
(1) Capital represented by immovable property referred to
in Article 6, owned by a resident of a Contracting State and
situated in the other Contracting State, may be taxed in that
other State.
(2) Capital represented by movable property forming part of
the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State may be taxed in that other State.
(3) Capital represented by ships and aircraft operated in inter-
national traffic, and by boats engaged in inland waterways trans-
port, and by movable property pertaining to the operation of such
ships and aircraft and boats, shall be taxable only in the
Contracting State in which the place of effective management of
the enterprise is situated.
(4) All other elements of capital of a resident of a Contracting
State shall be taxable only in that State.
Article 22
Miscellaneous rules applicable to certain offshore activities
(1) The provisions of this Article shall apply notwithstanding
any other provision of this Agreement where activities (in this
Article called “relevant activities”) are carried on offshore in
connection with the exploration or exploitation of the sea bed
and subsoil and their natural resources situated in a Contracting
State.
(2) An enterprise of a Contracting State which carries on
relevant activities in the other Contracting State shall, subject to
paragraph 3 of this Article, be deemed to be carrying on
business in that other State through a permanent establishment
situated therein.
(3) The provisions of paragraph 2 shall not apply where the
activities referred to in paragraph 1 are carried on in the areas
specified in that paragraph for a period not exceeding a total of:
a) in the case of activities in connection with exploration,
90 days in any period of twelve months commencing or
ending in the fiscal year concerned; and
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b) in the case of activities in connection with exploitation,
30 days in any period of twelve months commencing or
ending in the fiscal year concerned.
(4) Salaries, wages and similar remuneration derived by a
resident of a Contracting State in respect of an employment
connected with relevant activities in the other Contracting State
may, to the extent that the duties are performed offshore in that
other State, be taxed in that other State.
(5) Gains derived by a resident of a Contracting State from the
alienation of:
a) exploration or exploitation rights; or
b) shares (or comparable instruments) deriving their value or the
greater part of their value directly or indirectly from such
rights,
may be taxed in that other State. In this paragraph “exploration or
exploitation rights” mean rights to assets to be produced by the
exploration or exploitation of the seabed or subsoil or their nat-
ural resources in the other Contracting State, including rights to
interests in or to the benefit of such assets.
Article 23
Elimination of double taxation
(1) Subject to the provisions of the laws of Ireland regarding
the allowance as a credit against Irish tax of tax payable in a
territory outside Ireland (which shall not affect the general
principle hereof):
a) German tax payable under the laws of Germany and in
accordance with this Agreement, whether directly or by
deduction, on profits, income or capital gains from sources
within Germany (excluding in the case of a dividend tax
payable in respect of the profits out of which the dividend is
paid) shall be allowed as a credit against any Irish tax
computed by reference to the same profits, income or
capital gains by reference to which German tax is computed;
b) in the case of a dividend paid by a company which is a resi-
dent of Germany to a company which is a resident of Ireland
and which controls directly or indirectly 5 per cent or more of
the voting power in the company paying the dividend, the
credit shall take into account (in addition to any German tax
creditable under the provisions of subparagraph a)) German
tax payable by the company in respect of the profits out of
which such dividend is paid;
c) for the purposes of sub-paragraphs a) and b) profits, income
and capital gains owned by a resident of Ireland which may
be taxed in Germany in accordance with this Agreement shall
be deemed to be derived from sources in Germany;
d) where in accordance with any provision of the Agreement in-
come derived by a resident of Ireland is exempt from Irish tax,
Ireland may nevertheless, in calculating the amount of tax on
the remaining income of such resident, take into account the
exempted income.
(2) Tax shall be determined in the case of a resident of
Germany as follows:
a) There shall be exempted from the assessment basis of the
German tax any item of income arising in Ireland and any item
of capital situated within Ireland which, according to this
Agreement, is actually taxed in Ireland and is not dealt with in
sub-paragraph b).
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In the case of items of income from dividends the preceding
provision shall apply only to such dividends as are paid to a
company (not including partnerships) being a resident of
Germany by a company being a resident of Ireland at least
10 per cent of the capital of which is owned directly by the
German company and which were not deducted when
determining the profits of the company distributing these
dividends.
There shall be exempted from the assessment basis of the
taxes on capital any shareholding the dividends of which, if
paid, would be exempted according to the foregoing
sentences.
b) Subject to the provisions of German tax law regarding credit
for foreign tax, there shall be allowed as a credit against
German tax payable in respect of the following items of
income Irish tax paid under the laws of Ireland and in
accordance with this Agreement:
aa) dividends not dealt with in sub-paragraph a);
bb) items of income that may be taxed in Ireland according
to paragraph 4 of Article 13 (Capital gains);
cc) directors’ fees;
dd) items of income that may be taxed in Ireland according
to Article 16 (Artistes and sportsmen).
c) The provisions of sub-paragraph b) shall apply instead of the
provisions of sub-paragraph a) to items of income as defined
in Articles 7 and 10 and to the assets from which such in-
come is derived if the resident of Germany does not prove
that the gross income of the permanent establishment in the
business year in which the profit has been realised or of the
company resident in Ireland in the business year for which
the dividends were paid was derived exclusively or almost
exclusively from activities within the meaning of paragraph 1
of section 8 of the German Law on External Tax Relations
(Außensteuergesetz); the same shall apply to immovable
property used by a permanent establishment and to income
from this immovable property of the permanent establish-
ment (paragraph 4 of Article 6) and to profits from the alien-
ation of such immovable property (paragraph 1 of Article 13)
and of the movable property forming part of the business
property of the permanent establishment (paragraph 2 of
Article 13).
d) Germany, however, retains the right to take into account in
the determination of its rate of tax the items of income and
capital, which are under the provisions of this Agreement
exempted from German tax.
e) Notwithstanding the provisions of sub-paragraph a) double
taxation shall be avoided by allowing a tax credit as laid down
in sub-paragraph b)
aa) if in the Contracting States items of income or capital
are placed under different provisions of this Agreement
or attributed to different persons (except pursuant to
Article 9) and this conflict cannot be settled by a
procedure in accordance with paragraph 3 of Article 26
and if as a result of this difference in placement or
attribution the relevant income or capital would remain
untaxed or be taxed lower than without this conflict or
bb) if after due consultation with the competent authority of
Ireland, Germany notifies Ireland through diplomatic
channels of other items of income to which it intends
to apply the provisions of sub-paragraph b). Double
taxation is then avoided for the notified income by
allowing a tax credit from the first day of the calendar
year, following that in which the notification was made.
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Article 24
Non-discrimination
(1) Nationals of a Contracting State shall not be subjected in
the other Contracting State to any taxation or any requirement
connected therewith, which is other or more burdensome than
the taxation and connected requirements to which nationals of
that other State in the same circumstances, in particular with
respect to residence, are or may be subjected. This provision
shall, notwithstanding the provisions of Article 1, also apply to
persons who are not residents of one or both of the Contracting
States.
(2) Stateless persons who are residents of a Contracting State
shall not be subjected in either Contracting State to any taxation
or any requirement connected therewith, which is other or
more burdensome than the taxation and connected requirements
to which nationals of the State concerned in the same circum-
stances are or may be subjected.
(3) The taxation on a permanent establishment which an en-
terprise of a Contracting State has in the other Contracting State
shall not be less favourably levied in that other State than the
taxation levied on enterprises of that other State carrying on the
same activities. This provision shall not be construed as obliging
a Contracting State to grant to residents of the other Contracting
State any personal allowances, reliefs and reductions for taxa-
tion purposes on account of civil status or family responsibilities
which it grants to its own residents.
(4) Except where the provisions of paragraph 1 of Article 9,
paragraph 4 of Article 11, or paragraph 5 of Article 12, apply,
interest, royalties and other disbursements paid by an enterprise
of a Contracting State to a resident of the other Contracting State
shall, for the purpose of determining the taxable profits of
such enterprise, be deductible under the same conditions as if
they had been paid to a resident of the first-mentioned State.
Similarly, any debts of an enterprise of a Contracting State to a
resident of the other Contracting State shall, for the purpose of
determining the taxable capital of such enterprise, be deductible
under the same conditions as if they had been contracted to a
resident of the first-mentioned State.
(5) Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned State to any taxation or any
requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to
which other similar enterprises of the first-mentioned State are
or may be subjected.
(6) The provisions of this Article shall, notwithstanding the pro-
visions of Article 2, apply to taxes of every kind and description.
Article 25
Mutual agreement procedure
(1) Where a person considers that the actions of one or both
of the Contracting States result or will result for him in taxation
not in accordance with the provisions of this Agreement, he may,
irrespective of the remedies provided by the domestic law of
those States, present his case to the competent authority of the
Contracting State of which he is a resident or, if his case comes
under paragraph 1 of Article 24 to that of the Contracting State of
which he is a national. The case must be presented within three
years from the first notification of the action resulting in taxation
not in accordance with the provisions of the Agreement.
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(2) The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at a
satisfactory solution, to resolve the case by mutual agreement
with the competent authority of the other Contracting State, with
a view to the avoidance of taxation which is not in accordance
with the Agreement. Any agreement reached shall be im-
plemented notwithstanding any time limits in the domestic law
of the Contracting States.
(3) The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the
Agreement. They may also consult together for the elimination of
double taxation in cases not provided for in the Agreement.
(4) The competent authorities of the Contracting States
may communicate with each other directly for the purpose of
reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of information
(1) The competent authorities of the Contracting States shall
exchange such information as is foreseeably relevant for carrying
out the provisions of this Agreement or to the administration or
enforcement of the domestic laws concerning taxes of every kind
and description imposed on behalf of a Contracting State, a
“Land” or a political subdivision or local authority of a Contract-
ing State or a “Land”, insofar as the taxation thereunder is not
contrary to the Agreement. The exchange of information is not
restricted by Articles 1 and 2.
(2) Any information received under paragraph 1 by a Contract-
ing State shall be treated as secret in the same manner as infor-
mation obtained under the domestic laws of that State and shall
be disclosed only to persons or authorities (including courts and
administrative bodies) concerned with the assessment or
collection of, the enforcement or prosecution in respect of, the
determination of appeals in relation to the taxes referred to in
paragraph 1, or the oversight of the above. Such persons or
authorities shall use the information only for such purposes. They
may disclose the information in public court proceedings or in
judicial decisions. Notwithstanding the foregoing provisions, the
information may be used for other purposes, if under the law of
both States it may be used for these other purposes and the
competent authority of the supplying State authorises this use.
(3) In no case shall the provisions of paragraphs 1 and 2 be
construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting
State;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the
other Contracting State;
c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or
trade process, or information the disclosure of which would
be contrary to public policy (ordre public).
(4) If information is requested by a Contracting State in accord -
ance with this Article, the other Contracting State shall use its
information gathering measures to obtain the requested informa-
tion, even though that other State may not need such information
for its own tax purposes. The obligation contained in the
preceding sentence is subject to the limitations of paragraph 3
but in no case shall such limitations be construed to permit a
Contracting State to decline to supply information solely because
it has no domestic interest in such information.
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(5) In no case shall the provisions of paragraph 3 be construed
to permit a Contracting State to decline to supply information
solely because the information is held by a bank, other financial
institution, nominee or person acting in an agency or a fiduciary
capacity or because it relates to ownership interests in a person.
Article 27
Assistance in the collection of taxes
(1) The Contracting States shall lend assistance to each
other in the collection of revenue claims. This assistance is not
restricted by Articles 1 and 2. The competent authorities of the
Contracting States may by mutual agreement settle the mode of
application of this Article.
(2) The term “revenue claim” as used in this Article means an
amount owed in respect of taxes of every kind and description
imposed on behalf of the Contracting States, a “Land” or of a
political subdivision or local authority thereof, insofar as the
taxation thereunder is not contrary to this Agreement or any
other instrument to which the Contracting States are parties, as
well as interest, administrative penalties and costs of collection
or conservancy related to such amount.
(3) When a revenue claim of a Contracting State is enforce-
able under the laws of that State and is owed by a person who,
at that time, cannot, under the laws of that State, prevent its col-
lection, that revenue claim shall, at the request of the competent
authority of that State, be accepted for purposes of collection
by the competent authority of the other Contracting State.
That revenue claim shall be collected by that other State in
accordance with the provisions of its laws applicable to the
enforcement and collection of its own taxes as if the revenue
claim were a revenue claim of that other State.
(4) When a revenue claim of a Contracting State is a claim in
respect of which that State may, under its law, take measures of
conservancy with a view to ensure its collection, that revenue
claim shall, at the request of the competent authority of that
State, be accepted for purposes of taking measures of conser-
vancy by the competent authority of the other Contracting State.
That other State shall take measures of conservancy in respect of
that revenue claim in accordance with the provisions of its laws
as if the revenue claim were a revenue claim of that other State
even if, at the time when such measures are applied, the revenue
claim is not enforceable in the first-mentioned State or is owed
by a person who has a right to prevent its collection.
(5) Notwithstanding the provisions of paragraphs 3 and 4, a
revenue claim accepted by a Contracting State for purposes of
paragraph 3 or 4 shall not, in that State, be subject to the time
limits or accorded any priority applicable to a revenue claim
under the laws of that State by reason of its nature as such. In
addition, a revenue claim accepted by a Contracting State for the
purposes of paragraph 3 or 4 shall not, in that State, have any
priority applicable to that revenue claim under the laws of the
other Contracting State.
(6) Proceedings with respect to the existence, validity or the
amount of a revenue claim of a Contracting State shall not be
brought before the courts or administrative bodies of the other
Contracting State.
(7) Where, at any time after a request has been made by a
Contracting State under paragraph 3 or 4 and before the other
Contracting State has collected and remitted the relevant
revenue claim to the first-mentioned State, the relevant revenue
claim ceases to be
a) in the case of a request under paragraph 3, a revenue claim
of the first-mentioned State that is enforceable under the
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laws of that State and is owed by a person who, at that time,
cannot, under the laws of that State, prevent its collection, or
b) in the case of a request under paragraph 4, a revenue claim
of the first-mentioned State in respect of which that State
may, under its laws, take measures of conservancy with a
view to ensure its collection
the competent authority of the first-mentioned State shall
promptly notify the competent authority of the other State of that
fact and, at the option of the other State, the first-mentioned
State shall either suspend or withdraw its request.
(8) In no case shall the provisions of this Article be construed
so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting
State;
b) to carry out measures which would be contrary to public
policy (ordre public);
c) to provide assistance if the other Contracting State has
not pursued all reasonable measures of collection or
conservancy, as the case may be, available under its laws or
administrative practice;
d) to provide assistance in those cases where the administra-
tive burden for that State is clearly disproportionate to the
benefit to be derived by the other Contracting State;
e) to provide assistance if that State considers that the taxes
with respect to which assistance is requested are imposed
contrary to generally accepted taxation principles.
Article 28
Procedural Rules for Taxation at Source
(1) If in one of the Contracting States the taxes on dividends,
interest, royalties or other items of income derived by a person
who is a resident of the other Contracting State are levied by
withholding at source, the right of the first-mentioned State to
apply the withholding of tax at the rate provided under its
domestic law shall not be affected by the provisions of this
Agreement. The tax withheld at source shall be refunded on
application by the taxpayer if and to the extent that it is reduced
by this Agreement or ceases to apply.
(2) Refund applications must be submitted by the end of the
fourth year following the calendar year in which the withholding
tax was applied to the dividends, interest, royalties or other items
of income.
(3) Notwithstanding paragraph 1, each Contracting State shall
provide for procedures to the effect that payments of income
subject under this Agreement to no tax or only to reduced tax in
the state of source may be made without deduction of tax or with
deduction of tax only at the rate provided in the relevant Article.
(4) The Contracting State in which the items of income arise
may ask for a certificate by the competent authority on the
residence in the other Contracting State.
(5) The competent authorities may by mutual agreement im-
plement the provisions of this Article and if necessary establish
other procedures for the implementation of tax reductions or
exemptions provided for under this Agreement.
Article 29
Limitation of Relief
Where, under any provision of this Agreement, income or
capital gains is or are wholly or partly relieved from tax in a
Contracting State and, under the laws in force in the other
Contracting State, an individual, in respect of the said income or
capital gains, is subject to tax by reference to the amount
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thereof which is remitted to or received in that other State, and
not by reference to the full amount thereof, then the relief to be
allowed under this Agreement in the first-mentioned State shall
apply only to so much of the income or capital gains as is
remitted to or received in that other State.
Article 30
Members of diplomatic missions and consular posts
Nothing in this Agreement shall affect the fiscal privileges of
members of diplomatic missions or consular posts under the
general rules of international law or under the provisions of
special agreements.
Article 31
Protocol
The attached Protocol shall be an integral part of this Agree-
ment.
Article 32
Entry into force
(1) This Agreement shall be ratified and the instruments of
ratification shall be exchanged as soon as possible.
(2) This Agreement shall enter into force on the day of the
exchange of the instruments of ratification and shall have effect:
a) in Ireland:
i) in the case of income tax, income levy and capital gains
tax, for any year of assessment beginning on or after the
first day of January in the calendar year next following the
year in which this Agreement enters into force;
ii) in the case of corporation tax, for any financial year begin-
ning on or after the first day of January in the calendar
year next following the year in which this Agreement
enters into force;
b) in Germany:
i) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January in the
calendar year next following the year in which this Agree-
ment enters into force;
ii) in the case of other taxes, in respect of taxes levied for
periods beginning on or after the first day of January in
the calendar year next following the year in which this
Agreement enters into force.
(3) Upon the entry into force of this Agreement, the Conven-
tion between the Federal Republic of Germany and Ireland for
the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income and on Capital and to
the Gewerbesteuer (Trade Tax), signed at Dublin on 17th of Octo-
ber 1962, as amended by the Protocol signed at Berlin on
25th of May 2010 (hereinafter referred to as the 1962 Conven-
tion), shall cease to have effect from the dates on which this
Agreement becomes effective for taxes in accordance with the
relevant provisions of paragraph 2.
(4) Notwithstanding paragraphs 2 and 3, where the provisions
of Article XXII of the 1962 Convention would have afforded any
greater relief from tax than is due under this Agreement, any such
provision as aforesaid shall continue to have effect for a period
of 12 months from the date on which the provisions of this
Agreement would otherwise have effect in accordance with the
provisions of paragraph 2.
(5) Notwithstanding the provisions of paragraphs 2 and 3 and
the provisions of Article 17 where, immediately before the entry
into force of this Agreement an individual was in receipt of pay-
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ments falling within Articles XIII and XV of the 1962 Convention,
that individual may elect that the provisions of Articles XIII and XV
shall continue to apply to such payments and not the provisions
of Article 17.
Article 33
Termination
This Agreement shall remain in force until terminated by one of
the Contracting States. Either Contracting State may terminate
the Agreement, through diplomatic channels, by giving notice of
termination at least six months before the end of any calendar
year beginning after the expiration of a period of five years from
the date of entry into force of the Agreement. In such event, this
Agreement shall cease to have effect:
a) in Ireland:
i) in the case of income tax, income levy and capital gains
tax, for any year of assessment beginning on or after the
first day of January in the calendar year next following the
year in which notice of termination is given;
ii) in the case of corporation tax, for any financial year begin-
ning on or after the first day of January in the calendar
year next following the year in which notice of termination
is given;
b) in Germany:
i) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January in the
calendar year next following the year in which notice of
termination is given;
ii) in the case of other taxes, in respect of taxes levied for
periods beginning on or after the first day of January in
the calendar year next following the year in which notice
of termination is given.
Notice of termination shall be regarded as having been given by
a Contracting State on the date of receipt of such notice by the
other Contracting State.
Article 34
Registration
Registration of this Agreement with the Secretariat of the
United Nations, in accordance with Article 102 of the United
Nations Charter, shall be initiated by the Contracting State where
the Agreement was signed, immediately following its entry into
force. The other Contracting State shall be informed of
registration, and of the UN registration number, as soon as this
has been confirmed by the Secretariat.
In Witness Whereof the undersigned, duly authorised thereto,
have signed this Agreement.
Done in duplicate at Dublin on 30 March 2011 in the German
and English languages, both texts being equally authoritative.
For the Federal Republic of Germany
B u s s o v o n A l v e n s l e b e n
For Ireland
M i c h a e l N o o n a n
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Protocol
to the Agreement
between the Federal Republic of Germany
and Ireland
for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion
with respect to Taxes on Income and on Capital
signed on 30 March 2011
The Federal Republic of Germany and Ireland have in addition
to the Agreement of 30 March 2011 for the Avoidance of Double
Taxation and the Prevention of Tax Evasion with respect to Taxes
on Income and on Capital agreed on the following provisions,
which shall form an integral part of the said Agreement:
1. With reference to this Agreement as a whole:
a) Retirement Benefit Schemes in Ireland
It is understood that, taking account of
aa) tax-relief given for contributions or premiums paid in re-
spect of retirement benefit schemes, retirement annuity
contracts or other pension products in accordance with
Part 30 of the Taxes Consolidation Act 1997 of Ireland,
and
bb) the exemption from tax of income and gains accruing to
a fund (referred to in this paragraph as a “pension fund”)
created by such contributions or premiums,
distributions (for the purposes of section 784A of the Taxes
Consolidation Act 1997) from an approved retirement fund
(within the meaning of that section) that was created by the
transfer of accrued rights or assets from a pension fund shall
only be taxable by reference to the provisions of that section,
notwithstanding any provision of this Agreement.
b) Undertakings for Collective Investment
aa) Notwithstanding the provisions of this Agreement but
without prejudice to any benefits to which an under -
taking for collective investment in transferable securities
(“UCITS”) would otherwise be entitled under this Agree-
ment, a UCITS which is established in a Contracting
State and which receives income arising in the other
Contracting State shall be treated for purposes of
applying the Agreement to such income as an individual
who is a resident of the Contracting State in which it is
established and as the beneficial owner of the income it
receives, but only to the extent that the beneficial
interests in the UCITS are owned by equivalent
beneficiaries.
bb) However, if at least 95 percent of the beneficial interests
in the UCITS are owned by equivalent beneficiaries, the
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UCITS shall be treated as an individual who is a resident
of the Contracting State in which it is established and as
the beneficial owner of all of the income it receives.
cc) For purposes of this paragraph,
i) the term “UCITS” means an undertaking for
collective investment in transferable securities
within the meaning of European Communities
(Undertaking for Collective Investment in Transfer-
able Securities) Regulations 1989, as amended or
extended from time to time and any other regulations
that may be construed as one with those Regula-
tions, as well as any other investment fund, arrange-
ment or entity established in either Contracting State
which the competent authorities of the Contracting
States agree to regard as a UCITS for purposes of
this paragraph; and
ii) the term “equivalent beneficiary” means a resident
of the Contracting State in which the UCITS is
established, and a resident of any other State with
which the Contracting State in which the income
arises has an income tax agreement that provides for
effective and comprehensive information exchange
who would, if he received the particular item of in-
come for which benefits are being claimed under this
Agreement, be entitled under that agreement, or
under the domestic law of the Contracting State in
which the income arises, to a rate of tax with respect
to that item of income that is at least as low as the
rate claimed under this Agreement by the UCITS with
respect to that item of income.
c) Common Contractual Fund in Ireland
A Common Contractual Fund established in Ireland shall not
be regarded as a resident of Ireland and shall be treated as
fiscally transparent for the purposes of granting tax treaty
benefits.
2. With reference to Article 10 (Dividends):
It is understood that the term “dividends” also includes income
from distributions on certificates of a German “Investment -
vermögen”.
3. With reference to Articles 10 (Dividends) and 11 (Interest):
Notwithstanding the provisions of Articles 10 and 11 of this Agree-
ment, dividends and interest may be taxed in the Contracting
States in which they arise, and according to the law of that State,
a) if they are derived from rights or debt claims carrying a right
to participate in profits, including income derived by a silent
partner (“stiller Gesellschafter”) from his participation as
such, or from a loan with an interest rate linked to borrower’s
profit (“partiarisches Darlehen”) or from profit sharing bonds
(“Gewinnobligationen”) within the meaning of the tax law of
Germany, and
b) under the condition that they are deductible in the determina-
tion of profits of the debtor of such income.
4. With reference to Article 12 (Royalties):
It is understood that if, following the signature of the Agreement,
the laws of Ireland should change to allow a greater amount of
royalties to be disregarded for the purposes of the Income Tax
Acts than would be permitted by the provisions of Section
234(3A)(a) of the Taxes Consolidation Act 1997 at the time of
signature of the Agreement, then Ireland shall notify Germany of
such change and, if Germany so requests, shall enter into a
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renegotiation of the Article so that such royalties arising in
Germany may be taxed in Germany.
5. With reference to paragraph 3 of Article 17 (Pensions and
Annuities) and paragraph 2 a) of Article 23 (Elimination of
Double Taxation) and paragraph 6 of this Protocol:
It is understood income is actually taxed when it is actually
included in the taxable base by reference to which the tax is
computed. Income is not actually taxed when, being subject to
tax treatment normally applicable to such income, it is either not
taxable or exempt from tax.
6. With reference to paragraph 2 of Article 20 (Other
Income):
Where the recipient and the payer of a dividend are both resi-
dents of Germany and the dividend is attributed to a permanent
establishment that the recipient of the dividend has in Ireland but
is not actually taxed in Ireland, Germany may tax such a dividend
at the rates provided for in paragraph 2 of Article 10. Ireland shall
give a credit for such tax according to the provisions of
Article 23.
7. With reference to Article 23 (Elimination of Double
Taxation):
It is understood that references in paragraph 2e) aa) to items of
income or capital being placed under different provisions of this
Agreement or being attributed to different persons are references
to income or capital being so placed or attributed in accordance
with the provisions of this Agreement and to such differences
where they are based not on different interpretations of facts or
the provisions of the Agreement but rather on different provisions
of the domestic law of each Contracting State, as distinguished
in paragraphs 32.5 and 32.6 of the July 2008 version of the
Commentary on Articles 23A and 23B of the model tax convention
on income and on capital of the OECD.
8. With reference to Article 26 (Exchange of Information):
If in accordance with domestic law personal data are exchanged
under this Agreement, the following additional provisions shall
apply subject to the legal provisions in effect for each Contract-
ing State:
a) The receiving agency may use such data only for the stated
purpose and shall be subject to the conditions prescribed by
the supplying agency.
b) The receiving agency shall on written request inform the
supplying agency about the use of the supplied data and the
results achieved thereby.
c) Personal data may be supplied only to the responsible
agencies. Any subsequent supply to other agencies may be
effected only with the prior approval of the supplying agency.
d) The supplying agency shall be obliged to ensure that the data
to be supplied are accurate and that they are necessary for
and proportionate to the purpose for which they are supplied.
Any prohibition of or restriction on data supply prescribed
under applicable domestic law shall be observed. If it
emerges that inaccurate data or data which should not have
been supplied have been supplied, the receiving agency shall
be informed of this without delay. That agency shall be
obliged to correct or erase such data without delay.
e) Upon application the person concerned shall be informed of
the supplied data relating to him and of the use to which such
data are to be put. There shall be no obligation to furnish this
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information if on balance it turns out that the public interest in
withholding it outweighs the interest of the person concerned
in receiving it. In all other respects, the right of the person
concerned to be informed of the existing data relating to him
shall be governed by the domestic law of the Contracting
State in whose sovereign territory the application for the
information is made.
f) The receiving agency shall bear liability in accordance with
its domestic laws in relation to any person suffering unlawful
damage or loss as a result of supply under the exchange of
data pursuant to this Agreement. In relation to the damaged
person, the receiving agency may not plead to its discharge
that the damage had been caused by the supplying agency.
g) Where the domestic law of the supplying agency contains
special provisions for the deletion of the personal data sup-
plied, that agency shall inform the receiving agency accord-
ingly. Irrespective of such law, supplied personal data shall
be erased once they are no longer required for the purpose
for which they were supplied.
h) The supplying and the receiving agencies shall be obliged to
keep official records of the supply and receipt of personal
data.
i) The supplying and the receiving agencies shall be obliged to
take effective measures to protect the personal data supplied
against unauthorised access, unauthorised alteration and
unauthorised disclosure.
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Joint Declaration
by the Federal Republic of Germany
and Ireland
on the occasion of the signing on 30 March 2011 in Dublin
of the Agreement
between the Federal Republic of Germany
and Ireland
for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion
with respect to Taxes on Income and on Capital
The Federal Republic of Germany and Ireland, on the occa sion
of the signing on 30 March 2011 in Dublin of the new Agreement
between the Federal Republic of Germany and Ireland for the
Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with Respect to Taxes on Income and on Capital and
with regard to the improper use of that Agreement,
Have reached the following understanding:
Improper use of the Agreement
Having regard to paragraphs 7 to 12 of the July 2008 version of
the Commentary to Article 1 of the OECD model tax convention,
it is understood that this Agreement shall not be interpreted
to mean that a Contracting State is prevented from applying
its domestic legal provisions on the prevention of tax evasion or
tax avoidance where those provisions are used to challenge
arrangements which constitute an abuse of the Agreement.
It is further understood that an abuse of the Agreement takes
place where a main purpose for entering into certain transactions
or arrangements is to secure a more favourable tax position and
obtaining that more favourable treatment in these circumstances
would be contrary to the object and purpose of the relevant
provisions of the Agreement.
This Joint Declaration is signed in duplicate at Dublin, in the
German and English languages, this 30th day of March, 2011.
For the Federal Republic of Germany
B u s s o v o n A l v e n s l e b e n
For Ireland
M i c h a e l N o o n a n
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