Problem: We are currently a Partnership owning rental properties in Orlando, Florida and have 7 partners. We also own and operate currently an apartment building in: Germany Is there a tax treaty between the USA and that country? What does the tax treaty allow for no tax or lower rates? Provide primary sources regarding our income tax on the rents received and dividends coming from the Germany. We also receive a Dividend from our European German entity of $10,000 every year.