Cyprus - Germany Protocol to Tax Treaty

A new Protocol between Cyprus and Germany marked to their Tax Treaty signed on the 9th May 1974. This Protocol replaces Article 26 of the existing Tax Treaty on the Exchange of Information.
 
The Protocol is expected to come into force immediately after the ratification by both the Cypriot and German Parliaments. The new Tax Treaty Article 26 adopts the wording of the 2008 OECD Model Convention with one extension of scope.
 

The above stated extension of scope allows the Contracting State to use information received for non-tax purposes but only where the domestic laws of both countries (Cyprus and Germany) allow for this other use and also that the Supplying State authorises such use by the State that receives it. It also provides for a comprehensive list of information to be provided by the Contracting State when making a request which follows Cyprus domestic tax law requirements for providing information and includes provisions for the protection of personal data.

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