Article of Double Taxation Agreement -- Germany

Posted Thu, 26 Oct 2023 08:04:36 GMT by

I need to provide a ‘certificate of residency’ as I'm due a payment from a company based in Germany. I am self-employed, live in the UK, and will be working on the assignment from home. I won't be visiting Germany while I complete this task. My question is, I'm not sure what the answer is to the following question: "Which article of the country's Double Taxation Agreement covers the income in this request?"

Posted Mon, 30 Oct 2023 15:32:18 GMT by HMRC Admin 19 Response

Hi,

It will be article 4.

Thank you.

Posted Mon, 30 Oct 2023 19:07:02 GMT by

Hey there -- thanks for the reply. Just to confirm, it is definitely not article 14, which I thought it was? Cheers.

Posted Wed, 01 Nov 2023 14:17:22 GMT by HMRC Admin 25 Response

Hi R B,
Article 4, as is is based on your residence not the source of the income.
Thank you.

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