Japan Germany income tax treaty | KPMG | GLOBAL

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.


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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 

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