{"id":1586,"date":"2026-10-09T01:04:40","date_gmt":"2026-10-08T23:04:40","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1586"},"modified":"2026-10-09T01:04:40","modified_gmt":"2026-10-08T23:04:40","slug":"knp-818-6c99ea6efe50","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/en\/knp-818-6c99ea6efe50\/","title":{"rendered":"New dou\u00adble taxa\u00adti\u00adon agree\u00adment with Ukrai\u00adne: What will change?"},"content":{"rendered":"<p>Ger\u00adma\u00adny and Ukrai\u00adne are repla\u00adcing their old tax agree\u00adment, which dates from 1995, with a more modern dou\u00adble taxa\u00adti\u00adon agree\u00adment (DTA). The Fede\u00adral Govern\u00adment tab\u00adled a draft bill on this mat\u00adter in the Bun\u00addes\u00adtag on 1 June 2026. The new agree\u00adment was signed in Paris on 19 May&nbsp;2026.<\/p>\n<h2>What is a double taxation agreement?<\/h2>\n<p>A dou\u00adble taxa\u00adti\u00adon agree\u00adment deter\u00admi\u00adnes which coun\u00adtry has the right to tax cer\u00adtain inco\u00adme whe\u00adre an indi\u00advi\u00addu\u00adal or a com\u00adpa\u00adny could be lia\u00adble for tax in two count\u00adries at the same time. Wit\u00adhout such an agree\u00adment, inco\u00adme could be taxed in full in both count\u00adries, which would be eco\u00adno\u00admic\u00adal\u00adly damaging.<\/p>\n<h2>Why is the agreement being renewed?<\/h2>\n<p>The exis\u00adting dou\u00adble taxa\u00adti\u00adon agree\u00adment dates from 1995 and no lon\u00adger meets cur\u00adrent inter\u00adna\u00adtio\u00adnal stan\u00addards. The new agree\u00adment is based on the 2017 OECD Model Tax Con\u00adven\u00adti\u00adon and is inten\u00added to remo\u00adve tax bar\u00adriers to trade bet\u00adween Ger\u00adma\u00adny and Ukrai\u00adne more effec\u00adtively than befo\u00adre. A modern legal frame\u00adwork is par\u00adti\u00adcu\u00adlar\u00adly important in view of Ukraine\u2019s recon\u00ads\u00adtruc\u00adtion and the deepe\u00adning of eco\u00adno\u00admic relations.<\/p>\n<h2>An overview of the key changes<\/h2>\n<ul>\n<li><strong>Rules for busi\u00adness pre\u00admi\u00adses:<\/strong> The cri\u00adte\u00adria for deter\u00admi\u00adning whe\u00adther a per\u00adma\u00adnent estab\u00adlish\u00adment exists for tax pur\u00adpo\u00adses are being par\u00adti\u00adal\u00adly amen\u00added. Fur\u00adther\u00admo\u00adre, the so-cal\u00adled Aut\u00adho\u00adri\u00adsed OECD Approach (AOA) will app\u00adly in future to the allo\u00adca\u00adti\u00adon of pro\u00adfits to per\u00adma\u00adnent establishments.<\/li>\n<li><strong>Divi\u00addends and capi\u00adtal gains:<\/strong> New rules are being intro\u00addu\u00adced regar\u00adding the taxa\u00adti\u00adon of divi\u00addends and capi\u00adtal gains from the sale of shares.<\/li>\n<li><strong>Social secu\u00adri\u00adty pen\u00adsi\u00adons:<\/strong> In future, the\u00adse are to be taxed exclu\u00adsi\u00adve\u00adly in the recipient\u2019s coun\u00adtry of residence.<\/li>\n<li><strong>Pro\u00adtec\u00adtion against misu\u00adse:<\/strong> The agree\u00adment con\u00adta\u00adins expli\u00adcit pro\u00advi\u00adsi\u00adons against the misu\u00adse of the bene\u00adfits it provides.<\/li>\n<li><strong>Exch\u00adan\u00adge of infor\u00adma\u00adti\u00adon:<\/strong> Coope\u00adra\u00adti\u00adon bet\u00adween the tax aut\u00adho\u00adri\u00adties of both count\u00adries is being expan\u00added. The exch\u00adan\u00adge of infor\u00adma\u00adti\u00adon is being brought into line with the cur\u00adrent OECD stan\u00addard, inclu\u00adding an updated data pro\u00adtec\u00adtion clause.<\/li>\n<li><strong>Admi\u00adnis\u00adtra\u00adti\u00adve assis\u00adtance in the coll\u00adec\u00adtion of taxes:<\/strong> For the first time, a frame\u00adwork is being estab\u00adlished to enable both count\u00adries to assist one ano\u00adther in the reco\u00advery of tax&nbsp;debts.<\/li>\n<li><strong>Arbi\u00adtra\u00adti\u00adon pro\u00adcee\u00addings:<\/strong> In the event of unre\u00adsol\u00adved dis\u00adpu\u00adtes con\u00adcer\u00adning the appli\u00adca\u00adti\u00adon of the agree\u00adment, an arbi\u00adtra\u00adti\u00adon pro\u00adce\u00addu\u00adre shall be initiated.<\/li>\n<li><strong>Hybrid legal enti\u00adties:<\/strong> The legis\u00adla\u00adti\u00adon sets out which types of com\u00adpa\u00adny are eli\u00adgi\u00adble to enter into agree\u00adments, which is par\u00adti\u00adcu\u00adlar\u00adly signi\u00adfi\u00adcant for com\u00adpa\u00adnies with cross-bor\u00adder structures.<\/li>\n<\/ul>\n<h2>When will the new agreement come into&nbsp;force?<\/h2>\n<p>The agree\u00adment must first be rati\u00adfied by both sta\u00adtes. This means that the natio\u00adnal legis\u00adla\u00adti\u00adve pro\u00adce\u00addu\u00adres in Ger\u00adma\u00adny and Ukrai\u00adne must be com\u00adple\u00adted and the instru\u00adments of rati\u00adfi\u00adca\u00adti\u00adon exch\u00adan\u00adged. The agree\u00adment will then come into force on 1 Janu\u00adary of the year fol\u00adlo\u00adwing its ent\u00adry into&nbsp;force.<\/p>\n<h2>What does this mean for businesses and individuals?<\/h2>\n<p>For com\u00adpa\u00adnies with busi\u00adness dealings in Ukrai\u00adne, as well as for indi\u00advi\u00addu\u00adals who live in one of the two count\u00adries and earn inco\u00adme in the other, the new agree\u00adment may result in signi\u00adfi\u00adcant chan\u00adges to the tax tre\u00adat\u00adment of their inco\u00adme. Anyo\u00adne affec\u00adted should keep an eye on fur\u00adther deve\u00adlo\u00adp\u00adments in the legis\u00adla\u00adti\u00adve pro\u00adcess and seek tax advice on a case-by-case basis.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Source: <a href=\"https:\/\/www.haufe.de\/steuern\/finanzverwaltung\/bmf-neues-dba-mit-der-ukraine-unterzeichnet_164_687814.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Tax<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>This post and the accom\u00adpany\u00ading image were crea\u00adted with the help of AI and have been edi\u00adto\u00adri\u00adal\u00adly reviewed.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ger\u00adma\u00adny is rene\u00adwing its tax trea\u00adty with Ukrai\u00adne. The new tax trea\u00adty intro\u00addu\u00adces signi\u00adfi\u00adcant chan\u00adges regar\u00adding per\u00adma\u00adnent estab\u00adlish\u00adments, divi\u00addends and pensions.<\/p>","protected":false},"author":1,"featured_media":1292,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[44,267,321,319,320,318],"class_list":["post-1586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-betriebsstaette","tag-doppelbesteuerungsabkommen","tag-informationsaustausch","tag-oecd-musterabkommen","tag-steuerrecht","tag-ukraine"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=1586"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1586\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/1292"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=1586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/categories?post=1586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/tags?post=1586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}