Article 31 provides that the Convention will apply in Land Berlin (i.e., Berlin (West)) so
U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
long as the German Government has not notified the Government of the United States to the contrary within three months of the date of entry into force of the Convention. Similar rules applied under the 1954 Convention and the 1965 Protocol thereto.
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