Germany: Tax Treaties

The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.

At the end of March 2017, the German Federal Council has approved the protocol amending the tax treaty concluded with FYR Macedonia.

PwC reports, official pronouncements, Supreme Tax Court Cases from Germany