The UAE and Germany have no tax treaty in force.
Domestic withholding rates apply to payments between the two countries, unless another form of relief is available.
Treaty status
No tax treaty in force.
The 2010 treaty applied from 1 January 2009 to 31 December 2021 (Germany's Federal Ministry of Finance).
A new treaty is under negotiation (joint declaration, 10 September 2026). WAM
Source: Federal Ministry of Finance (BMF), Germany–UAE treaty page (German)
Germany Trade & Invest, UAE tax law (German). Confirms the 2010 treaty ended on 31 December 2021.
Withholding
Domestic rates that apply.
| Payment | UAE rate | Germany rate | Conditions and evidence |
|---|---|---|---|
| Dividends | 0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax) | German rate without a treaty: 26.375% (25% plus solidarity surcharge) | No treaty in force, so the German rate applies. Companies can reclaim two-fifths of the tax, subject to the German rules cited below. Sources
|
| Interest | 0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax) | German rate without a treaty: usually 0% on ordinary loan interest; 26.375% on some instruments | No treaty in force; ordinary loan interest is usually not taxed in Germany. Sources
|
| Royalties | 0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax) | German rate without a treaty: 15.825% (15% plus solidarity surcharge) | No treaty in force, so the German rate applies in full. Sources
|
Position as at 11 November 2026
Sources
5 of 5 official sourcesAgreement between the Federal Republic of Germany and the United Arab Emirates for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income (2010). EXPIRED.
Federal Ministry of Finance (BMF), Germany–UAE treaty page (German)
Last checked 11 November 2026
Federal Ministry of Finance (BMF), Germany–UAE treaty page (German)EStG s 43a
Last checked 11 November 2026
EStG s 43aEStG s 44a
Last checked 11 November 2026
EStG s 44aEStG s 49
Last checked 11 November 2026
EStG s 49EStG s 50a
Last checked 11 November 2026
EStG s 50aWhat changed on this page
No checked change events are available in this dataset.
Position as at 11 November 2026. How we check
Other relief
Relief that may still apply.
Shipping and air income: Germany grants a reciprocal exemption by notice under s 49(4) EStG ("Vereinigte Arabische Emirate S, L (BStBl 2022 S. 640)"). This is not a treaty.
Source: EStG s 49
Checked by PBF against official sources. Position as at 11 November 2026. How we check
PBF UAE Tax Hub. General information, not advice.