On 16 July 2014, the U.K. ratified the pending protocol to the 2010 income and capital tax treaty with Germany. The protocol was signed 17 March 2014.
The protocol Adjusts the articles relevant to the taxation for government service and diplomatic missions and consular posts in order to harmonize them with Article 14 of the Consular Convention of July 30th 1956 between Germany and the U.K. It also amends Article 7 Business Profits, to bring it in line with the OECD Model.
The protocol will …