{"version":2,"checked_at":"2026-11-11","rows":[{"payment":"dividends","home_rate":"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)","partner_rate":"No treaty. German domestic 25% plus 5.5% solidarity surcharge (26.375%); companies may reclaim two-fifths (s 44a(9) EStG).","treaty_rate":"","conditions":"","position_as_at":"2026-11-11","source":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.pdf?__blob=publicationFile&v=3"},{"payment":"interest","home_rate":"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)","partner_rate":"No treaty. Ordinary loan and deposit interest to a non-resident without a German PE is generally not taxed; specified instruments 26.375%.","treaty_rate":"","conditions":"","position_as_at":"2026-11-11","source":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.pdf?__blob=publicationFile&v=3"},{"payment":"royalties","home_rate":"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)","partner_rate":"No treaty. 15% plus solidarity surcharge (15.825%), EStG s 50a.","treaty_rate":"","conditions":"","position_as_at":"2026-11-11","source":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.pdf?__blob=publicationFile&v=3"}]}