The double tax treaty between France and Germany related to income and wealth tax is modified by an addendum dated 31 march 2015 which will enter into force in 2016, subject to ratification by national Parliaments.

What you must remember :

Pensions
The taxation of private pensions received from pension funds of a State by persons resident in the other State will now be taxed exclusively in the State of residence .

Public pensions for their part continue to be taxed in the source State income (pensions paid by a State or a public body) .

Cross-border workers

The cross-broder workers regime is perpetuated with Germany (taxation in the State of residence for workers residing in the border area of ​​a State and working in the border area of the other State).

Capital gain for companies mainly dealing in real estate

Capital gain resulting from the transfer of shares in companies the assets of which are composed of a majority of real property are now taxxed in the State of location of immovable assets.