Germany

Germany has exchange of information relationships with 116 jurisdictions through 96 DTCs and 22 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Ecuador DTC  7 Dec 1982  1982-12-07 25 Jun 1986  1986-06-25 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  13 Jul 2006  2006-07-13 29 Nov 2010  2010-11-29 Yes No
Kenya DTC  17 May 1977  1977-05-17 17 Jul 1980  1980-07-17 No No
Morocco DTC  7 Jun 1972  1972-06-07 8 Oct 1974  1974-10-08 No No
Netherlands DTC  12 Apr 2012  2012-04-12 1 Dec 2015  2015-12-01 Yes Yes
Tajikistan DTC  27 Mar 2003  2003-03-27 21 Sep 2004  2004-09-21 Unreviewed No
Belgium DTC  11 Apr 1967  1967-04-11 30 Jul 1969  1969-07-30 Yes No
Korea, Republic of DTC  10 Mar 2000  2000-03-10 31 Oct 2002  2002-10-31 Yes No
Hungary DTC  28 Feb 2011  2011-02-28 1 Jan 2012  2012-01-01 Yes Yes
Liechtenstein DTC  18 Nov 2011  2011-11-18 19 Dec 2012  2012-12-19 Yes Yes
Bangladesh DTC  29 May 1990  1990-05-29 21 Feb 1993  1993-02-21 Unreviewed No
Italy DTC  18 Oct 1989  1989-10-18 26 Dec 1992  1992-12-26 Yes No
Kyrgyzstan DTC  1 Dec 2005  2005-12-01 22 Dec 2006  2006-12-22 Unreviewed No
Kazakhstan DTC  26 Nov 1997  1997-11-26 21 Dec 1998  1998-12-21 No No
Latvia DTC  21 Feb 1997  1997-02-21 26 Sep 1998  1998-09-26 Yes No
Serbia DTC  26 Mar 1987  1987-03-26 25 Dec 1988  1988-12-25 Unreviewed No
Bahamas, The TIEA  9 Apr 2010  2010-04-09 12 Dec 2011  2011-12-12 Yes Yes
Kuwait DTC  18 May 1999  1999-05-18 2 Aug 2002  2002-08-02 Unreviewed No
Czech Republic DTC  19 Dec 1980  1980-12-19 17 Nov 1983  1983-11-17 No No
India DTC  19 Jun 1995  1995-06-19 26 Oct 1996  1996-10-26 No No
South Africa DTC  9 Sep 2008  2008-09-09 not yet in force  1900-01-01 Yes No
Jamaica DTC  8 Oct 1974  1974-10-08 13 Sep 1976  1976-09-13 No No
Finland DTC  5 Jul 1979  1979-07-05 4 Jun 1982  1982-06-04 Yes No
Oman DTC  15 Aug 2012  2012-08-15 not yet in force  1900-01-01 Unreviewed Yes
Iceland DTC  18 Mar 1971  1971-03-18 2 Nov 1973  1973-11-02 Yes No
Denmark DTC  22 Nov 1995  1995-11-22 25 Dec 1996  1996-12-25 Yes No
Georgia DTC  1 Jun 2006  2006-06-01 21 Dec 2007  2007-12-21 Yes No
Philippines DTC  22 Jul 1983  1983-07-22 14 Dec 1984  1984-12-14 No No
Trinidad and Tobago DTC  4 Apr 1973  1973-04-04 28 Jan 1977  1977-01-28 No No
Costa Rica DTC  13 Feb 2014  2014-02-13 10 Aug 2016  2016-08-10 Yes Yes
Bosnia and Herzegovina DTC  26 Mar 1987  1987-03-26 25 Dec 1988  1988-12-25 Unreviewed No
Isle of Man TIEA  2 Mar 2009  2009-03-02 5 Nov 2010  2010-11-05 Yes Yes
Mauritius DTC  7 Oct 2011  2011-10-07 7 Dec 2012  2012-12-07 Yes Yes
Virgin Islands, British TIEA  5 Oct 2010  2010-10-05 4 Dec 2011  2011-12-04 Yes Yes
Romania DTC  4 Jul 2001  2001-07-04 17 Dec 2003  2003-12-17 Yes No
Austria DTC  24 Aug 2000  2000-08-24 18 Aug 2002  2002-08-18 Yes Yes
Namibia DTC  2 Dec 1993  1993-12-02 26 Jul 1995  1995-07-26 Unreviewed No
Greece DTC  18 Apr 1966  1966-04-18 8 Dec 1967  1967-12-08 Yes No
United States DTC  29 Aug 1989  1989-08-29 1 Jan 1991  1991-01-01 Yes Yes
Azerbaijan DTC  25 Aug 2004  2004-08-25 28 Dec 2005  2005-12-28 Yes No
Uruguay DTC  9 Mar 2010  2010-03-09 1 Jan 2012  2012-01-01 Yes Yes
United Kingdom DTC  30 May 2010  2010-05-30 1 Jan 2011  2011-01-01 Yes Yes
Malta DTC  8 Mar 2001  2001-03-08 27 Dec 2001  2001-12-27 Yes Yes
Liberia DTC  25 Nov 1970  1970-11-25 25 Apr 1974  1974-04-25 No No
Cyprus DTC  18 Feb 2011  2011-02-18 16 Dec 2011  2011-12-16 Yes Yes
Côte d'Ivoire DTC  3 Jul 1979  1979-07-03 8 Jul 1982  1982-07-08 Unreviewed No
Slovakia DTC  19 Dec 1980  1980-12-19 17 Dec 1983  1983-12-17 Yes No
Luxembourg DTC  23 Apr 2012  2012-04-23 30 Sep 2013  2013-09-30 Yes Yes
Turks and Caicos Islands TIEA  4 Jun 2010  2010-06-04 25 Nov 2011  2011-11-25 Yes Yes
Iran DTC  20 Dec 1968  1968-12-20 30 Dec 1969  1969-12-30 Unreviewed No
Syrian Arab Republic DTC  17 Feb 2010  2010-02-17 30 Dec 2010  2010-12-30 Unreviewed Yes
Liechtenstein TIEA  2 Sep 2009  2009-09-02 28 Oct 2010  2010-10-28 Yes Yes
Albania DTC  6 Apr 2010  2010-04-06 23 Dec 2011  2011-12-23 Yes Yes
New Zealand DTC  20 Oct 1978  1978-10-20 21 Dec 1980  1980-12-21 Yes No
Saint Lucia TIEA  7 Jun 2010  2010-06-07 28 Feb 2013  2013-02-28 Yes Yes
Venezuela DTC  8 Feb 1995  1995-02-08 19 Aug 1997  1997-08-19 Unreviewed No
Jersey TIEA  4 Jul 2008  2008-07-04 28 Aug 2009  2009-08-28 Yes Yes
Switzerland DTC  11 Aug 1971  1971-08-11 29 Dec 1972  1972-12-29 Yes Yes
Chinese Taipei DTC  28 Dec 2011  2011-12-28 7 Nov 2012  2012-11-07 Unreviewed Yes
Grenada TIEA  11 Feb 2011  2011-02-11 9 Jan 2012  2012-01-09 Yes Yes
Armenia DTC  24 Nov 1981  1981-11-24 15 Jun 1983  1983-06-15 Unreviewed No
France DTC  21 Jul 1959  1959-07-21 4 Oct 1961  1961-10-04 Yes No
Dominica TIEA  21 Sep 2010  2010-09-21 24 Nov 2014  2014-11-24 Yes Yes
Israel DTC  9 Jul 1962  1962-07-09 21 Aug 1966  1966-08-21 No No
Lithuania DTC  22 Jul 1997  1997-07-22 11 Nov 1998  1998-11-11 Yes No
Pakistan DTC  14 Jul 1994  1994-07-14 30 Dec 1995  1995-12-30 No No
Indonesia DTC  30 Oct 1990  1990-10-30 28 Dec 1991  1991-12-28 No No
Slovenia DTC  3 May 2006  2006-05-03 19 Dec 2006  2006-12-19 Yes Yes
Turkey DTC  22 Sep 2011  2011-09-22 1 Aug 2012  2012-08-01 Yes Yes
Sweden DTC  14 Jul 1992  1992-07-14 13 Oct 1994  1994-10-13 Yes No
Mongolia DTC  22 Aug 1994  1994-08-22 23 Jun 1996  1996-06-23 Unreviewed No
Australia DTC  12 Nov 2015  2015-11-12 7 Dec 2016  2016-12-07 Unreviewed Yes
Zambia DTC  30 May 1973  1973-05-30 8 Nov 1975  1975-11-08 Unreviewed No
Ukraine DTC  3 Jul 1995  1995-07-03 3 Oct 1996  1996-10-03 Yes No
United Arab Emirates DTC  1 Jul 2010  2010-07-01 1 Feb 2011  2011-02-01 Yes Yes
Montserrat TIEA  28 Oct 2011  2011-10-28 31 Mar 2012  2012-03-31 Yes Yes
Bulgaria DTC  25 Jan 2010  2010-01-25 21 Dec 2010  2010-12-21 Yes Yes
Japan DTC  22 Apr 1966  1966-04-22 9 Jun 1967  1967-06-09 No No
South Africa DTC  25 Jan 1973  1973-01-25 28 Feb 1975  1975-02-28 No No
Uzbekistan DTC  7 Sep 1999  1999-09-07 14 Dec 2001  2001-12-14 Unreviewed No
Tunisia DTC  23 Dec 1975  1975-12-23 19 Nov 1976  1976-11-19 No No
Estonia DTC  29 Nov 1996  1996-11-29 29 Dec 1998  1998-12-29 Yes No
Sri Lanka DTC  13 Sep 1979  1979-09-13 20 Feb 1982  1982-02-20 Unreviewed No
Poland DTC  14 May 2003  2003-05-14 19 Dec 2004  2004-12-19 Yes No
Anguilla TIEA  19 Mar 2010  2010-03-19 11 Apr 2011  2011-04-11 Yes Yes
Ghana DTC  12 Aug 2004  2004-08-12 14 Dec 2007  2007-12-14 Yes No
Saint Vincent and the Grenadines TIEA  29 Mar 2010  2010-03-29 7 Jun 2011  2011-06-07 Yes Yes
Zimbabwe DTC  22 Apr 1988  1988-04-22 22 Apr 1990  1990-04-22 Unreviewed No
Andorra TIEA  25 Nov 2010  2010-11-25 20 Jan 2012  2012-01-20 Yes Yes
Russian Federation DTC  29 May 1996  1996-05-29 30 Dec 1996  1996-12-30 Yes Yes
Argentina DTC  13 Jul 1978  1978-07-13 25 Nov 1979  1979-11-25 No No
San Marino TIEA  21 Jun 2010  2010-06-21 21 Dec 2011  2011-12-21 Yes Yes
Canada DTC  19 Apr 2001  2001-04-19 28 May 2002  2002-05-28 Yes No
Egypt DTC  8 Dec 1987  1987-12-08 22 Sep 1991  1991-09-22 Unreviewed No
Norway DTC  4 Oct 1991  1991-10-04 7 Oct 1993  1993-10-07 Yes No
Antigua and Barbuda TIEA  19 Oct 2010  2010-10-19 30 May 2012  2012-05-30 Yes Yes
Algeria DTC  12 Nov 2007  2007-11-12 23 Dec 2008  2008-12-23 Unreviewed Yes
Bolivia DTC  30 Sep 1992  1992-09-30 12 Jul 1995  1995-07-12 Unreviewed No
Viet nam DTC  16 Nov 1995  1995-11-16 27 Dec 1996  1996-12-27 Unreviewed No
China DTC  28 Mar 2014  2014-03-28 5 Apr 2016  2016-04-05 Unreviewed Yes
Belarus DTC  30 Sep 2005  2005-09-30 31 Dec 2006  2006-12-31 Unreviewed No
Croatia DTC  6 Feb 2006  2006-02-06 20 Dec 2007  2007-12-20 Yes No
Ireland DTC  30 May 2011  2011-05-30 28 Nov 2012  2012-11-28 Yes Yes
Gibraltar TIEA  13 Aug 2009  2009-08-13 4 Nov 2010  2010-11-04 Yes Yes
Bermuda TIEA  3 Sep 2009  2009-09-03 6 Jun 2012  2012-06-06 Yes Yes
Singapore DTC  28 Jun 2004  2004-06-28 12 Dec 2006  2006-12-12 No No
Guernsey TIEA  26 Mar 2009  2009-03-26 22 Dec 2010  2010-12-22 Yes Yes
Malaysia DTC  23 Feb 2010  2010-02-23 21 Dec 2010  2010-12-21 Yes Yes
Cook Islands TIEA  3 Apr 2012  2012-04-03 11 Dec 2013  2013-12-11 Yes Yes
Saint Kitts and Nevis TIEA  13 Oct 2010  2010-10-13 19 Sep 2016  2016-09-19 Yes Yes
Monaco TIEA  27 Jul 2010  2010-07-27 9 Dec 2011  2011-12-09 Yes Yes
Mexico DTC  9 Jul 2008  2008-07-09 15 Oct 2009  2009-10-15 Yes Yes
Turkmenistan DTC  24 Nov 1981  1981-11-24 15 Jun 1983  1983-06-15 Unreviewed No
Spain DTC  3 Feb 2011  2011-02-03 18 Oct 2012  2012-10-18 Yes Yes
Portugal DTC  15 Jul 1980  1980-07-15 8 Oct 1982  1982-10-08 Yes No
Moldova, Republic of DTC  24 Nov 1981  1981-11-24 15 Jun 1983  1983-06-15 Unreviewed No
Thailand DTC  10 Jul 1967  1967-07-10 4 Dec 1968  1968-12-04 Unreviewed No
Cayman Islands TIEA  27 May 2010  2010-05-27 20 Aug 2011  2011-08-20 Yes Yes