List of published territories Afghanistan, Islamic Republic of$$$Albania$$$Algeria$$$Angola$$$Antigua and Barbuda$$$Argentina$$$Armenia$$$Aruba$$$Australia$$$Austria$$$Azerbaijan$$$Bahrain$$$Barbados$$$Belarus$$$Belgium$$$Bermuda$$$Bolivia$$$Bosnia and Herzegovina$$$Botswana$$$Brazil$$$Bulgaria$$$Cabo Verde$$$Cambodia$$$Cameroon, Republic of$$$Canada$$$Caribbean Netherlands$$$Cayman Islands$$$Chad$$$Chile$$$China, People's Republic of$$$Colombia$$$Congo, Democratic Republic of the$$$Congo, Republic of$$$Costa Rica$$$Croatia$$$Curaçao$$$Cyprus$$$Czech Republic$$$Denmark$$$Dominica , Commonwealth of$$$Dominican Republic$$$Ecuador$$$Egypt$$$El Salvador$$$Equatorial Guinea$$$Estonia$$$Fiji$$$Finland$$$France$$$Gabon$$$Georgia$$$Germany$$$Ghana$$$Gibraltar$$$Greece$$$Greenland$$$Guatemala$$$Guernsey, Channel Islands$$$Guyana$$$Honduras$$$Hong Kong$$$Hungary$$$Iceland$$$India$$$Indonesia$$$Iraq$$$Ireland$$$Isle of Man$$$Israel$$$Italy$$$Ivory Coast (Côte d'Ivoire)$$$Jamaica$$$Japan$$$Jersey, Channel Islands$$$Jordan$$$Kazakhstan$$$Kenya$$$Korea, Republic of$$$Kosovo$$$Kuwait$$$Kyrgyzstan$$$Lao PDR$$$Latvia$$$Lebanon$$$Libya$$$Liechtenstein$$$Lithuania$$$Luxembourg$$$Macau$$$Macedonia$$$Madagascar$$$Malawi$$$Malaysia$$$Malta$$$Mauritius$$$Mexico$$$Moldova$$$Mongolia$$$Montenegro$$$Morocco$$$Mozambique$$$Myanmar$$$Namibia, Republic of$$$Netherlands$$$New Zealand$$$Nicaragua$$$Nigeria$$$Norway$$$Oman$$$Pakistan$$$Panama$$$Papua New Guinea$$$Paraguay$$$Peru$$$Philippines$$$Poland$$$Portugal$$$Puerto Rico$$$Qatar$$$Romania$$$Russian Federation$$$Rwanda$$$Saint Kitts and Nevis$$$Saint Lucia$$$Saudi Arabia$$$Senegal$$$Serbia$$$Singapore$$$Sint Maarten$$$Slovak Republic$$$Slovenia$$$South Africa$$$Spain$$$Sri Lanka$$$Swaziland$$$Sweden$$$Switzerland$$$Taiwan$$$Tajikistan$$$Tanzania$$$Thailand$$$Timor-Leste$$$Trinidad and Tobago$$$Tunisia$$$Turkey$$$Turkmenistan$$$Uganda$$$Ukraine$$$United Arab Emirates$$$United Kingdom$$$United States$$$Uruguay$$$Uzbekistan, Republic of$$$Venezuela$$$Vietnam$$$Zambia$$$Zimbabwe JDCN-ANSNYN$$$JDCN-89JRLJ$$$JDCN-9L9ER3$$$JDCN-89HREB$$$JDCN-89HRFR$$$JDCN-89HRGN$$$JDCN-89HRHB$$$JDCN-89HRHY$$$JDCN-89HRJM$$$JDCN-89HRKA$$$JDCN-89HRKX$$$JDCN-89HRLL$$$JDCN-89HRM9$$$JDCN-89HRMW$$$JDCN-89HRNK$$$JDCN-89HRP8$$$JDCN-89HRPV$$$JDCN-89HRQJ$$$JDCN-89HRR7$$$JDCN-89HRRU$$$JDCN-89HRSH$$$JDCN-89HRV5$$$JDCN-89HRT6$$$JDCN-89HRTT$$$JDCN-89HRUG$$$JDCN-8FWH76$$$JDCN-89HRVS$$$JDCN-89HRWF$$$JDCN-89HRYE$$$JDCN-89HRZ3$$$JDCN-89HRZQ$$$JDCN-89HS2D$$$JDCN-89HS32$$$JDCN-89HS3P$$$JDCN-89PKJ7$$$JDCN-89HTBS$$$JDCN-89HS5N$$$JDCN-89HS6B$$$JDCN-89HS6Y$$$JDCN-8V8FHF$$$JDCN-89HS7M$$$JDCN-89HS8A$$$JDCN-89HS8X$$$JDCN-89HS9L$$$JDCN-89HSA9$$$JDCN-89HSAW$$$JDCN-89HSBK$$$JDCN-89HSC8$$$JDCN-89HSCV$$$JDCN-89HSDJ$$$JDCN-89HSE7$$$JDCN-89HSEU$$$JDCN-89HSFH$$$JDCN-89HSG6$$$JDCN-89HSGT$$$JDCN-9LFTHK$$$JDCN-89HSHG$$$JDCN-89HRX4$$$JDCN-8UENHH$$$JDCN-89HSJ5$$$JDCN-89HSJS$$$JDCN-89HSKF$$$JDCN-8HLNAZ$$$JDCN-89HSL4$$$JDCN-89HSLR$$$JDCN-89HSME$$$JDCN-89HSN3$$$JDCN-89HSNQ$$$JDCN-89HSPD$$$JDCN-89HSQ2$$$JDCN-89HSQP$$$JDCN-89HSRC$$$JDCN-89HSRZ$$$JDCN-89HRXR$$$JDCN-89HSSN$$$JDCN-89HSTB$$$JDCN-89HSTY$$$JDCN-89HSUM$$$JDCN-AN9ENE$$$JDCN-89HSVA$$$JDCN-89HSVX$$$JDCN-8EGQEM$$$JDCN-89HSWL$$$JDCN-89HSX9$$$JDCN-89HSXW$$$JDCN-89HSYK$$$JDCN-89HSZ8$$$JDCN-89HSZV$$$JDCN-89HT2J$$$JDCN-89HT38$$$JDCN-89HT3V$$$JDCN-89HT4J$$$UKWE-8CEb2F$$$JDCN-89HT5U$$$JDCN-89HT6H$$$JDCN-89HT77$$$JDCN-89HT7U$$$JDCN-89HT8H$$$JDCN-89HT96$$$JDCN-8HLRL5$$$JDCN-89HT9T$$$JDCN-97XLRC$$$JDCN-89HTAG$$$JDCN-89HTB5$$$JDCN-89HTCF$$$JDCN-89HTD4$$$JDCN-89HTDR$$$JDCN-89HTEE$$$JDCN-89HTF3$$$JDCN-89HTFR$$$JDCN-89HTGE$$$JDCN-89HTH3$$$JDCN-89HTHQ$$$JDCN-89HTJD$$$JDCN-89HTK2$$$JDCN-89HTKP$$$JDCN-89HTLC$$$JDCN-89HTLZ$$$JDCN-89HTMN$$$JDCN-89HTNB$$$JDCN-89HTNY$$$JDCN-8UPFL5$$$JDCN-89HTVJ$$$JDCN-89HTW7$$$JDCN-89HTPM$$$JDCN-89HTQA$$$JDCN-89HTQX$$$JDCN-89HTRL$$$JDCN-8FWGMB$$$JDCN-89HTS9$$$JDCN-89HTSW$$$JDCN-89HTTK$$$UKWE-8CDMS7$$$JDCN-89HTUV$$$JDCN-89HTWU$$$JDCN-89HTXH$$$JDCN-89HTY6$$$JDCN-89HTZG$$$JDCN-89HU25$$$JDCN-89HU2S$$$JDCN-89HU3F$$$JDCN-8VDJC3$$$JDCN-89HU44$$$JDCN-8V8FQH$$$JDCN-89HU4R$$$JDCN-89HU5E$$$JDCN-89HU63$$$JDCN-89HU6Q$$$JDCN-89HU7D$$$JDCN-89HU82$$$JDCN-89HU8P$$$JDCN-89HU9C$$$JDCN-89HU9Z$$$JDCN-89HUAN$$$JDCN-89HUBB$$$JDCN-9LFTHP$$$JDCN-89HUBY Afghanistan$$$Barbuda$$$Herzegovina$$$Cape Verde$$$Republic of Cameroon$$$People's Republic of China$$$Peoples Republic of China$$$Democratic Republic of the Congo$$$DRC$$$Republic of Congo$$$Curacao$$$Commonwealth of Dominica$$$Channel Islands$$$Channel Islands$$$South Korea$$$Republic of Korea$$$Laos$$$Republic of Lebanon$$$The Netherlands$$$PNG$$$Russia$$$Nevis$$$St. Kitts and Nevis$$$St Kitts and Nevis$$$St. Lucia$$$St Lucia$$$St. Maarten$$$St Maarten$$$Slovakia$$$SA$$$Tobago$$$Republic of Turkey$$$UAE$$$Great Britain$$$UK$$$Britain$$$Whales$$$Northern Ireland$$$England$$$US$$$U.S.$$$U.S.A.$$$USA$$$Republic of Uruguay$$$Republic of Uzbekistan$$$Republic of Zambia

Germany Corporate - Withholding taxes

Choose a topic
Germany Map
Country
See full country list
Close topic

Resident corporations paying certain types of income are required to withhold tax as shown in the following tables. There is also a solidarity surcharge of 5.5% on the tax due.

General

Recipient of German-source income WHT (%)
Dividends (1) Interest (1, 2, 3) Royalties
Resident corporations and individuals 25 0/25 0
Non-resident corporations and individuals (1):      
EU corporations (4, 5) 0/25 0/25 0/15
Non-treaty corporations 25 0/25 15
Non-treaty individuals 25 0/25 15

Notes

  1. Corporate recipients of dividend and interest income (interest on convertible and profit-sharing bonds) can apply for refund of the tax withheld over the corporation tax rate of 15% plus solidarity surcharge, regardless of any further relief available under a treaty.
  2. Generally, only interest paid by banks to a resident is subject to a WHT. A 25% tax plus solidarity surcharge is also withheld from income on convertible or profit-sharing bonds.
  3. Interest paid to non-residents other than on convertible or profit-sharing bonds and over-the counter transactions is generally free of WHT. Tax on loans secured on German property is not imposed by withholding, but by assessment to corporation tax at 15% (plus solidarity surcharge) of the interest income net of attributable expenses. The tax authorities can order a WHT of 15.825% (including solidarity surcharge) if ultimate collection of the tax due is in doubt. Both forms of tax are reduced by treaty relief.
  4. Where the EC Parent/Subsidiary Directive applies, dividends paid by a German company to a qualifying parent company resident in another EU member state are exempted from German WHT. The minimum shareholding is 10%, to be held continuously for at least one year.
  5. The EC Interest and Royalties Directive exempts payments from WHT if made to an associated company in another EU member state. The association must be through a common shareholding of at least 25%.

Treaty rates

Recipient of German-source income WHT (%)
Dividends (1, 4) Interest (1, 2, 3) Royalties
Albania (5) 5/15 5 5
Algeria (5) 5/15 10 10
Argentina (5, 8) 15 10/15 15
Armenia (5, 6) 15 5 0
Australia (5, 8, 10) 0/5/15 0/10 5
Austria (5) 5/15 0 0
Azerbaijan (7, 8) 5/15 0/10 5/10
Bangladesh (5) 15 10 10
Belarus (7) 5/15 0/5 3/5
Belgium (5, 8) 15 0/15 0
Bolivia (5) 10 15 15
Bosnia-Herzegovina (5, 9) 15 0 10
Bulgaria (5) 5/15 5 5
Canada (7, 8) 5/15 0/10 0/10
China, People’s Republic of (5, 8) 5/10/15 0/10 10
Costa Rica (5, 8) 5/15 0/5 10
Croatia (5) 5/15 0 0
Cyprus 5/15 0 0
Czech Republic (11) 5/15 0 5
Denmark (5) 5/15 0 0
Ecuador (8) 15 10/15 15
Egypt (5, 7) 15 15 15/25
Estonia (5, 8) 5/15 0/10 10
Finland (rates applicable from 2018) 15 0 0
France 5/15 0 0
Georgia (5) 0/5/10 0 0
Ghana (5, 8) 5/15 0/10 8
Greece 25 10 0
Hungary (5) 5/15 0 0
Iceland 5/15 0 0
India (5) 10 10 10
Indonesia (5, 7) 10/15 10 10/15
Iran 15/20 15 10
Ireland, Republic of (5) 5/15 0 0
Israel (5, 8) 5/10/15 0/5 0
Italy (5, 7, 8) 15 0/10 0/5
Ivory Coast (5) 15 15 10
Jamaica (8) 10/15 10/12.5 10
Japan (5) 0/5/15 0 0
Kazakhstan (5, 8) 5/15 0/10 10
Kenya 15 15 15
Korea, Republic of (5) 5/15 10 10
Kosovo (5, 9) 15 0 10
Kuwait (5) 5/15 0 10
Kyrgyzstan (5) 5/15 5 10
Latvia (5) 5/15 10 10
Liberia (7, 8) 10/15 10/20 10/20
Liechtenstein (5) 0/5/15 0 0
Lithuania (5) 5/15 10 10
Luxembourg (5) 5/15 0 5
Macedonia (5) 5/15 5 5
Malaysia (5) 5/15 10 7
Malta (5) 5/15 0 0
Mauritius (5) 5/15 0 10
Mexico (5, 8) 5/15 5/10 10
Moldova (5, 6) 15 5 0
Mongolia (5) 5/10 10 10
Montenegro (5, 9) 15 0 10
Morocco 5/15 10 10
Namibia (5) 10/15 0 10
Netherlands (5) 5/10/15 0 0
New Zealand (5) 15 10 10
Norway (5) 0/15 0 0
Pakistan (5, 8) 10/15 10/20 10
Philippines (5) 5/10/15 10 10
Poland (5, 8) 5/15 0/5 5
Portugal (5, 8) 15 10/15 10
Romania (5) 5/15 0/3 3
Russia (5) 5/15 0 0
Serbia (5, 9) 15 0 10
Singapore (5) 5/15 8 8
Slovakia (11) 5/15 0 5
Slovenia (5) 5/15 5 5
South Africa 7.5/15 10 0
Spain 5/15 0/15 0
Sri Lanka (5, 8) 15 0/10 10
Sweden (5) 0/15 0 0
Switzerland (5) 0/15 0 0
Syria (5) 5/10 0/10 12
Taiwan (5) 10 10 10
Tajikistan (5) 5/15 0 5
Thailand (7, 8) 15/20 10/25 5/15
Trinidad and Tobago (7, 8) 10/20 10/15 0/10
Tunisia (7) 10/15 10 10/15
Turkey (5) 5/15 10 10
Turkmenistan (5, 6) 15 5 0
Ukraine (5, 7, 8) 5/10 5 0
United Arab Emirates (5) 5/10/15 0 10
United Kingdom (5) 5/10/15 0 0
United States (5, 10) 0/5/15 0 0
Uruguay (5) 5/15 10 10
Uzbekistan (5, 7) 5/15 5 3/5
Venezuela (5) 5/15 5 5
Vietnam (5) 5/10/15 10 10
Zambia 5/15 10 10
Zimbabwe (5) 10/20 10 7.5

Notes

  1. Corporate recipients of dividend and interest income (interest on convertible and profit-sharing bonds) can apply for refund of the tax withheld over the corporation tax rate of 15% plus solidarity surcharge, regardless of any further relief available under a treaty.
  2. Generally, only interest paid by banks to a resident is subject to a WHT. A 25% tax plus solidarity surcharge is also withheld from income on convertible or profit-sharing bonds.
  3. Interest paid to non-residents other than on convertible or profit-sharing bonds and over-the-counter transactions is generally free of WHT. Tax on loans secured on German property is not imposed by withholding, but by assessment to corporation tax at 15% (plus solidarity surcharge) of the interest income net of attributable expenses. The tax authorities can order a WHT of 15.825% (including solidarity surcharge) if ultimate collection of the tax due is in doubt. Both forms of tax are reduced by treaty relief.
  4. The lower rates on dividends apply under certain conditions (minimum shareholding, specific shareholders, in some cases minimum holding period).
  5. The treaty does not limit the taxation of certain profit-based interest income, which is deducted by the debtor from their tax base; consequently, the domestic rate (plus solidarity surcharge) applies.
  6. The USSR treaty continues in force with Armenia, Moldova, and Turkmenistan.
  7. The applicable maximum WHT rate on royalties depends on the type of royalty granted (film and television royalties, trademarks, patents, franchises, etc.).
  8. The lower rate on interest income applies under certain circumstances (e.g. for certain recipients, such as banks or pension funds, or for interest paid in connection with certain purchases on credit).
  9. The Yugoslav treaty continues in force with Bosnia-Herzegovina, Kosovo, Montenegro, and Serbia.
  10. The dividend exemption applies under certain conditions to corporate shareholders with at least 80% throughout the previous 12 months.
  11. The Czechoslovak treaty continues to apply to the Czech Republic and to Slovakia. Interest on profit-sharing bonds is taxed as a dividend.

 A new treaty has been agreed with Finland and is applicable from 1 January 2018 onwards.

Treaties or protocols amending existing treaties are signed but awaiting ratification with Armenia, Macedonia, Oman, South Africa, and Turkmenistan.


Last Reviewed - 05 December 2017

Select country
Select country
      Advanced print
      Advance print
      Please login to see favourites territories in Advance print
      Login
      Signup
      Contact us

      Successful

      Thank you for contacting PwC.
      Contacts
      See full country list
      Favourites
      Login
      Signup