Morocco Germany Tax Treaty — Double Taxation, Reduced Rates | Free PDF | Upsilon Consulting

Morocco–Germany Tax Treaty

Extract from Official Gazette No. 3340 — Summary of the convention between the Kingdom of Morocco and the Federal Republic of Germany for the elimination of double taxation on income and capital taxes.

Scope of Application

The convention applies to income and capital taxes levied in both States, including:

• Germany: income tax (Einkommensteuer), corporation tax (Körperschaftsteuer), trade tax (Gewerbesteuer)
• Morocco: professional income tax, income tax, corporate tax

Main Provisions

• Rules on tax residence and taxation of real estate income, industrial and commercial profits
• Reduced rates on dividends, interest and royalties
• Treatment of independent professions and directors’ remuneration
• Methods for eliminating double taxation: tax credit and exemption with progression
• Rules on mutual administrative assistance and exchange of information
• Provisions relating to pensions, government remuneration and student income