811.512362 Shipping/15
The Ambassador in Germany (Houghton) to the Secretary of
State
Berlin, December 12,
1924.
[Received January 5, 1925.]
No. 843
Sir: With reference to the Department’s
instruction No. 3581, of November 8 last, in regard to taxation by
Germany of the earnings derived from the operation of ships documented
under the laws of the United States, I have the honor to report that
representations were made to the Foreign Office as directed
therein,97 and to enclose
herewith a copy and translation of Foreign Office Note
Verbale, the substance of which was transmitted to the
Department in the Embassy’s telegram No. 256, 12 noon, of December 12,
1924.98
I have [etc.]
For the Ambassador:
Warren D.
Robbins
Counselor of
Embassy
[Enclosure—Translation99]
The German Foreign
Office to the American
Embassy
No. V Steu 1998/B 49423
Note Verbale
Referring to note verbale No. 935, dated
November 29, concerning the taxation of shipping companies of both
countries, the Foreign Office has the honor to inform the Embassy of
the United States of America that, in accordance with the proposal
transmitted in the Foreign Office’s note
verbale of September 3, 1924 (V Steu 1489), the Federal
Minister of Finance has now, by an order dated December 9,
1924,1 instructed the
subordinate financial authorities to apply the
[Page 198]
order of August 10, 1923, to all
companies which have their seat in the United States of America
regardless of the location of their management.
Thus, according to the note verbale of the
Embassy of the United States of America of November 29, the
conditions are fulfilled in order that, beginning January 1, 1921,
the incomes derived from the operation of ships by German citizens
who are not residents of the United States of America, and by
companies with their seat in Germany, are exempt from the income tax
in the United States of America.
Since, according to the note verbale of the
Embassy of the United States of America dated November 29, the
period granted for the filing of tax declarations expires on
December 15 for certain German shipping companies, the Foreign
Office would greatly appreciate it if the Embassy of the United
States of America would inform its Government by telegraph of the
change made in the order of the Ministry of Finance of August 10,
1923.
Berlin, December 11,
1924.