Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Germany

1978 agreement

Status: In force
Signed: 20 October 1978
In force: 21 December 1980
Effective: In New Zealand: From income year beginning 1 April 1978.
In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978.
Refer to Article 29 of the agreement.
Legislation: Double Taxation Relief (Federal Republic of Germany) Order 1980 (New Zealand Legislation website)

Protocol to the 1978 agreement

Status: In force
Signed: 20 October 1978
In force: 21 December 1980
Effective: In New Zealand: From income year beginning 1 April 1978.
In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978.
Refer to Article 29 of the agreement.
Legislation: Double Taxation Relief (Federal Republic of Germany) Order 1980 (New Zealand Legislation website)