Finally, be aware that some countries, such as Brazil, do not have a double taxation agreement with Great Britain. If so, you may still be able to claim unilateral tax relief for the foreign tax you paid. Fortunately, most countries have double taxation treaties. These treaties usually save you double taxation: in addition to distributions of companies, the definition of "dividends" in the agreement also includes distributions of investment funds and real estate investment funds. From a German point of view, distributions of investment funds should, according to usual practice, include equivalent amounts in dividends (products equivalent to the distribution), that is to say, certain profits of the investment fund which, despite the fact that they are withheld by the investment fund, are considered to be distributed under capital tax. Under the revised Article 10 of the Convention, it should be possible to reduce the withholding tax from 26.375% to 15% where investment fund distributions are considered dividends. In Germany, such a withholding tax will be due from 2011, following a change in the law, not only on all actual income from dividends included in the profits of an investment fund, but also on rental income from real estate for which Germany can be taxed under the agreement. In the event of a no-deal Brexit, the customs administration treats the UK like any other third country that does not have a specific customs agreement with the EU. All customs provisions governing trade in goods between third countries and the EU would apply immediately. The most important legislation that applies here is the Union Customs Code (UZK). The Double Taxation Convention (DBA) concluded in 2010 between Germany and Great Britain is part of both the German legal system and the British legal system. . .

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