Artikel 3

1. This Agreement shall apply to the following taxes:
a) in respect of the Federal Republic of Germany: – the income tax (Einkommensteuer);
– the corporation tax (Körperschaftsteuer);
– the trade tax (Gewerbesteuer);
– the capital tax (Vermögensteuer);
– the inheritance tax (Erbschaftsteuer);
– the value added tax (Umsatzsteuer); and
– the tax on insurance premiums (Versicherungsteuer); including the supplements levied thereon;
– the income tax (Einkommensteuer);
– the corporation tax (Körperschaftsteuer);
– the trade tax (Gewerbesteuer);
– the capital tax (Vermögensteuer);
– the inheritance tax (Erbschaftsteuer);
– the value added tax (Umsatzsteuer); and
– the tax on insurance premiums (Versicherungsteuer);
b) in respect of Aruba: – the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the inheritance tax (successiebelasting);
– the turnover tax (belasting op bedrijfsomzetten); and
– the dividend withholding tax (dividendbelasting).
– the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the inheritance tax (successiebelasting);
– the turnover tax (belasting op bedrijfsomzetten); and
– the dividend withholding tax (dividendbelasting).
2. This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to or in place of the existing taxes if the Contracting Parties so agree. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.