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Protocol Amending the Convention between The United States of America and The � Federal Republic of Germany for the Avoidance of Double Taxation and the � Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to � Certain Other Taxes Please note that the text of this Convention starts two-thirds of the way down this � page. The page layout of this file reflects the layout of the original signed treaty � document. This document is designed to print on 8 by 14 legal size or

ARTICLE XVII

U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

  1. This Protocol shall be subject to ratification and the instruments of ratification shall be

exchanged as soon as possible.

  1. This Protocol shall enter into force on the date on which the instruments of ratification

are exchanged and shall have effect in both Contracting States:

a) in respect of taxes withheld at source, for amounts paid or credited on or after the

first day of January of the year in which this Protocol enters into force;

b) in respect of other taxes on income for any taxable year beginning on or after the

first day of January next following the date this Protocol enters into force; and

c) in respect of taxes on capital for the taxes levied on items of capital owned on or

after the first day of January next following the date this Protocol enters into force.

  1. Notwithstanding the provisions of paragraph 2,

a) the provisions of paragraphs 2 and 3 of Article 1 (General Scope) shall have

effect after the entry into force of this Protocol and shall apply in respect of any

tax claim irrespective of whether such tax claim pre-dates the entry into force of

this Protocol or the effective date of any of its provisions; and

b) the amendments made by Article X of this Protocol shall not have effect with

respect to individuals who, at the time of the signing of the Convention, were

employed by the United States, a political subdivision or local authority thereof.

  1. Article XIII of this Protocol shall have effect with respect to

a) cases that are under consideration by the competent authorities as of the date on

which this Protocol enters into force, and

b) cases that come under such consideration after that time,

and the commencement date for a case described in subparagraph a) of this paragraph

shall be the date on which this Protocol enters into force.

  1. Notwithstanding paragraph 2, where any person entitled to benefits under the

Convention as unmodified by this Protocol would have been entitled to greater benefits

thereunder than under the Convention as modified by this Protocol, the Convention as

unmodified shall, at the election of such person, continue to have effect in its entirety

with respect to such person for a twelve-month period from the date on which the

provisions of this Protocol would have effect under paragraph 2 of this Article.

  1. The Notes exchanged on 29 August 1989 and referring to paragraph 5 of Article 25

(Mutual Agreement Procedure) and Article 28 (Limitation on Benefits) as well as the

German Note of 3 November 1989 referring to paragraph 21 of the Protocol to the

Convention shall cease to have effect when the provisions of this Protocol take effect in

accordance with this Article.

39

Done in duplicate at Berlin on the first day of June, 2006, in the English and German

languages, both texts being equally authentic

FOR THE FOR THE UNITED STATES OF AMERICA: FEDERAL REPUBLIC OF GERMANY:

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▸Contents — U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf
U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf

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