Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between THE FEDERAL REPUBLIC OF GERMANY and THE UNITED ARAB EMIRATES for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income
Preamble
The Federal Republic of Germany and
the United Arab Emirates,
Desiring to promote their mutual economic relations by removing fiscal obstacles and to avoid tax evasion, Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Dependent Personal Services
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions, Annuities and Similar Remuneration
Article 18 - Government Service
Article 19 - Visiting Professors, Teachers and Students
Article 20 - Other Income
Article 21 - Limitation of Benefits
Article 22 - Elimination of Double Taxation in the State of Residence
Article 23 - Non-discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Procedural Rules for Taxation at Source
Article 27 - Diplomatic and Consular Privileges
Article 28 - Protocol
Article 29 - Entry Into Force
Article 30 - Duration
Protocol