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31 August 2016

Costa Rica-Germany Double Taxation Treaty is now in force

On August 10, 2016, Costa Rica and Germany exchanged their respective ratification instruments, which was the last requirement for the entry into force of the Double Taxation Treaty between Costa Rica and Germany for the avoidance of double taxation with respect to taxes on income and capital (the Treaty).1

The Treaty will be effective for withholding taxes in both countries as of January 1, 2017. The Treaty will be effective for other taxes to which it applies in tax periods that begin on or after January 1, 2017.2

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young, S.A., San José, Costa Rica
• Rafael Sayagues+506 2208 9880
• Alexandre Barbellion+506 2208 9800
• Randall Oquendo+506 2208 9874
EY Central America
• Isabel Chiri+507 208 0112
Latin American Business Center, New York
• Pablo Wejcman(212) 773-5129
• Ana Mingramm(212) 773-9190
• Enrique Perez Grovas(212) 773-1594
Latin American Business Center, London
• Jose Padilla+44 20 7760 9253

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ENDNOTES

1 For details on the Treaty, see Tax Alert 2016-179.

2 In accordance with Article 32 of the Treaty.

Document ID: 2016-1479

 

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