Regulations
| Name | Brief description | Format | Size |
|---|---|---|---|
| EG-RL 2003/49 | Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States | URL | k.A. |
| Double Taxation Agreement | Summary of the applicable Double Taxation Agreement as at 2007 | URL | k.A. |
| Double Taxation Agreement and other State-relevant publications | Current wording of the Double Taxation Agreements | URL | k.A. |
Note:
The Federal Central Tax Office does not accept any liability for the completeness and accuracy of the statutory provisions made available here. The editorial team endeavours to incorporate current amendments as quickly as possible. However, as updating may take some time, especially if the amendments are extensive, no guarantee can be given that the status of legislation provided is always current.
The same applies to the content of websites which have not been produced by the Federal Central Tax Office, but to which reference is made (links).
Only publications in the official journal (usually the Bundesgesetzblatt (Federal Official Journal) or Bundesanzeiger (Federal Gazette) are authentic.
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