What is the India–Germany treaty withholding rate on royalties and fees for technical services?

Royalty: 10% of the gross amount — Article 12 (combined 'Royalties and Fees for Technical Services'), India–Germany DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (same combined article; definition in Art 12(4), rate in Art 12(2)). Gate: the treaty rate applies only through s.393(2) Sl. No. 17 → s.2(90)(c) with the s.159(8) TRC + Form 10F gate met; domestic comparator 20% + surcharge/cess (s.207(2)). Notes: combined-royalty-and-fts-single-article-12; no-make-available-restriction (broad FTS — broader than US/UK corridors); equipment-royalties-inside-royalty-definition-no-separate-rate; no-MFN-clause-in-protocol; single-flat-10-rate-no-splits; authentic-English-text-prevails-over-German-and-Hindi.