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DT7903 | Double Taxation Relief Manual: Germany, Federal Republic of: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following German taxes are admissible for credit in the UK under the agreement:

  • the income tax (Einkommensteuer)

  • the Corporation tax (Körperschaftsteuer)

  • The Trade tax (Gewerbesteuer)

  • the Capital tax (Vermögensteuer)

Including the supplements levied thereon. That includes the Solidarity Surcharge (Solidaritatszuschlag).