Japan: New income tax treaty with Germany

Japan and Germany sign income tax treaty

Representatives of the governments of Japan and Germany on 17 December 2015 signed an income tax treaty.

Related content

The new Japan-Germany income tax treaty would replace the existing treaty, concluded in 1967 and amended in 1980 and again in 1984. With the new treaty, there would be changes to treatment of business profits, an expanded reduction in taxes at source for investment income, new anti-abuse provisions, provisions for arbitration proceedings in mutual agreement procedures (MAPs), and measures for the assistance in the collection of taxes.

The tax treaty agreement is subject to the ratfication processes in each country, prior to its entry into force.


Read a December 2015 report [PDF 195 KB] prepared by the KPMG member firm in Japan: Amended Japan-Germany Tax Treaty 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform