DE | EN | RU

info@winheller.com+49 (0)69 76 75 77 80Mon. - Fri. from 8am to 8pm, Sat. from 8am to 5pm

German Constitutional Court allows Treaty Override

The German Constitutional Court recently made a decision regarding the status of international treaties in the German legal system. The judgement became necessary after the Federal Fiscal Court claimed that a certain section of the Income Tax Code is unconstitutional. This section overrode a rule in the double taxation agreement between Turkey and Germany that exempts income earned in Turkey from the German Income Tax. The Fiscal Court claimed that international treaties are part of the international law and can therefore not be changed by a law that is made by the Bundestag.

International treaties become part of federal law

The Constitutional Court disagreed and stated that international treaties do not become part of the international law. Instead, they will become part of the ordinary federal law in Germany. Therefore, the principle of democracy allows any elected parliament to overturn those treaties at its own discretion (“Treaty Override”).

Continue reading:
International Tax Planning for businesses: What to pay attention to

Stefan Winheller

Attorney Stefan Winheller has specialized in tax law for about 20 years, especially in the areas of cryptocurrencies, foundations/nonprofits and international tax law.

>> show profile

Leave a Comment

Your email address will not be published. Required fields are marked with *

WINHELLER Blog via Newsletter

Subscribe to our free newsletter and receive regular updates on German business law by e-mail. (Mandatory fields are marked with *)

German Business Law News (4 times a year)
I would like to subscribe to the selected newsletter and for that purpose give my consent to WINHELLER to process my above mentioned data. I have read the "Information for Data Processing in the Newsletter Subscription". I understand that I can revoke my consent at any time with effect for the future by clicking the unsubscribe button within the newsletter. *