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The Double Taxation Relief (Federal Republic of Germany) Order 2021

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Federal Republic of Germany) Order 2021 No. 634

This section has no associated Explanatory Memorandum

2.  This Protocol shall enter into force on the day of the exchange of the instruments of ratification. The Convention as amended by this Protocol shall thereupon have effect:

(a)in Germany:

(aa)in the case of taxes withheld at source, in respect of amounts paid on or after 1 January of the calendar year next following that in which this Protocol enters into force;

(bb)in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which this Protocol enters into force;

(b)in the United Kingdom:

(aa)in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which this Protocol enters into force;

(bb)in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which this Protocol enters into force;

(cc)in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following that in which this Protocol enters into force.

Done in duplicate at London on 12th January 2021 in the English and German languages, both texts being equally authoritative.

Jesse Norman MP

For the

United Kingdom of Great Britain and Northern Ireland

Andreas Michaelis

For the

Federal Republic of Germany

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