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Germany - Bulgaria Tax Treaty (original 2010 treaty) — Orbitax Tax Hub
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 32

Termination

This Agreement shall continue in effect for an unlimited period but either of the Contracting States may, on or before 30 June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:

  • (a) 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 notice of termination is given;
  • (b) 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 notice of termination is given;

the date of receipt of such notice by the other Contracting State shall be definitive for the determination of the deadline.

DONE at Berlin, this twenty-fifth day of January 2010, in two originals, each in the German, Bulgarian and English languages, all three texts being authentic. In the case of divergent interpretation of the German and the Bulgarian texts, the English text shall prevail.

FOR THE FEDERAL REPUBLIC OF GERMANY:

P. AMMON

[DR. PETER AMMON]

FOR THE REPUBLIC OF BULGARIA:

ZHELYAZKOV

[ROSEN ZHELYAZKOV]