3. (a) Without prejudice to paragraph 2 (b) (aa), the States Parties agree that any question concerning the interpretation or application of the Convention, and in particular whether a tax measure falls within the scope of the Convention, shall be transferable exclusively in accordance with Article 25 (mutual agreement procedure) of the Convention; and (bb) the provisions of another agreement shall not apply to a tax measure, unless the competent authorities agree that the measure does not fall within the scope of Article 24 (non-discrimination) of this Convention. (b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative measure or similar provision or act. The provisions of the agreement remove double taxation of social security and allow two people to use their work in both countries to qualify for benefits. While the agreement allows the Social Security administration to qualify for retirement, disability, or survivors` benefits in the United States, the agreement does not cover Medicare benefits. There is an agreement between Germany and the United States on which country benefits from social security tax when a person works in Germany. If a person is mandated by a U.S. company to work in Germany for 5 years or less, they pay taxes in the U.S. Social Security system. If their posting is more than 5 years, they contribute to the German social security system. A person whose employer is not in the United States pays his taxes in Germany. 6.
The competent authorities of the Contracting States may, by mutual agreement, establish other procedures for the application of the tax reductions provided for in this Convention. On this page you will find information on German double taxation conventions and other country-by-country publications on double taxation conventions. The original texts can be viewed via our German website. (l) Each meeting of the arbitral proceeding shall be held in bodies provided by the Contracting State whose competent authority has initiated the mutual agreement procedure. The Double Taxation Convention or the Income Tax Convention between Germany and the United States of America entered into force in 1990 and serves as an instrument to eliminate double taxation of the income of residents of the United States and Germany operating in both countries. The double taxation agreement between Germany and the United States also contains provisions to prevent tax evasion. The agreement is also an effective instrument for promoting economic cooperation between Germany and the United States and aims to encourage entrepreneurs to invest in the contracting parties. (p) for the purposes of Article 25(5) and (6) and this paragraph, each competent authority of the other competent authority and of the person(s) concerned shall confirm in writing the date of receipt of the information necessary for a substantive counterparty in the inter-interrogation. This information is as follows: (aa) in the United States, the information to be provided to the competent authority of the United States in accordance with the 2002-52 income procedure, section 4.05 (or any applicable inheritance provisions) and, for cases originally filed as an advance pricing agreement application, the information that must be submitted to the internal income department as part of the 2006-9 income procedure; § 4 (or any other applicable regime) and bb) in the Federal Republic of Germany, the information to be provided to the competent authority of the Federal Republic of Germany in accordance with the circular of 1 July 1997 issued by the Ministry of Finance – IV C 5 – S 1300 – 189/96 – (or an applicable replacement circular). .