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Announcement on the Entry into Force and the Implementation of the “Agreement between the People’s Republic of China and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Property” and Its Protocol Thereof

Document No.:Announcement No. 37 of the State Administration of Taxation in 2016

Taxes:DTA Agreements

Date of Promulgation:2016-04-06

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-06-16


Issued by: State Administration of Taxation

Document No.: Announcement No. 37 of the State Administration of Taxation in 2016

Date of Issuance: 2016-6-16

The Agreement between the People’s Republic of China and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Property and Its Protocol Thereof (hereinafter referred to as the agreement) was signed officially in Berlin on March 28th, 2014. The two parties have completed their respective domestic procedures necessary to the entry into force of the Agreement, which came into force in April 6th, 2016 and applies to the income obtained on and after January 1st, 2017.

The text of the protocol has been published on the website of the State Administration of Taxation.

The announcement is hereby given.


The State Administration of Taxation

June 16th, 2016


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