Relationship dossier
Germany
British Virgin Islands
Relationship assessment
Tax-information cooperation within the British Virgin Islands’ status as a British Overseas Territory
Germany toward British Virgin Islands
+15Germany has entered into a tax-information exchange arrangement with the British Virgin Islands, enabling cooperation on tax matters.
British Virgin Islands toward Germany
+15The British Virgin Islands has participated in a tax-information exchange arrangement with Germany. Its external relations are generally handled by the United Kingdom, while some tax-related cooperation may be conducted by the territory.
Overall relationship
+15The relationship includes a concrete channel for tax-information cooperation, while the British Virgin Islands’ status as a British Overseas Territory shapes its capacity to conduct external relations. The available basis supports a limited assessment centered on that arrangement.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Germany and the British Virgin Islands have a bilateral tax-information exchange arrangement, providing a concrete basis for government cooperation. The British Virgin Islands is a British Overseas Territory, and its external relations are generally handled by the United Kingdom, although it has participated in tax-information arrangements. The scope and practical implementation of this cooperation are not fully clear.
Key developments
Germany and the British Virgin Islands concluded a tax-information exchange arrangement.
Major uncertainties
- The scope and implementation of tax-information exchange between Germany and the British Virgin Islands are unclear.
- The extent of the British Virgin Islands' authority over other forms of bilateral cooperation is unclear.