Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the FEDERAL REPUBLIC OF GERMANY and the STATE OF KUWAIT for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital and for the Fostering of Economic Relations
The Federal Republic of Germany and the State of Kuwait, Desiring to promote their mutual economic relations by removing fiscal obstacles, Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artists and Athletes
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers, Students and Trainees
Article 21 - Other Income
Article 22 - Capital
Article 23 - Limitation on Benefits
Article 24 - Relief from Double Taxation
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Miscellaneous
Article 28 - Diplomatic and Consular Privileges
Article 29 - Entry into Force
Article 30 - Termination
Protocol