Double Tax Treaty · In force

Germany – Spain

Public reference summary of the double tax treaty between Germany and Spain. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.

Run treaty optimisation All treaties

Withholding tax rates

Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.

Dividends

15%

Treaty-reduced WHT

Interest

Treaty-reduced WHT

Royalties

Treaty-reduced WHT

Signed

—

Effective

January 1, 2012

Permanent establishment

Standard OECD model

Key notes

5% on dividends if 10%+ ownership

Jurisdiction profiles

FiscalEyes

Want the full AI analysis on the Germany–Spain treaty?

FiscalEyes checks treaty eligibility against MLI positions, LOB clauses, beneficial ownership and substance requirements — then models after-tax routing across your group, with source citations.

Try the Treaty Optimiser Talk to sales