Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 30
[Entry into Force]
(1) The Convention shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.
(2) The Convention shall enter into force on the fifteenth day following the date of the exchange of instruments of ratification and shall apply:
- (1) In Belgium:
- (a) To taxes payable by deduction at the source in respect of income accruing or paid after 31 December 1965;
- (b) To other taxes levied on income for taxable periods ending after 31 December 1965;
- (2) In the Federal Republic of Germany:
- (a) To taxes payable by deduction at the source in respect of income accruing after 31 December 1965;
- (b) To other taxes levied for the year 1966 and subsequent years.