ARTICLE 49
Entry into Force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged in Copenhagen as soon as possible.
(2) This Convention shall enter into force one month after the exchange of the instruments of ratification and its provisions shall apply in both States:
- (a) In respect of taxes on income and capital, in the tax year which is identical with, or which replaces the calendar year immediately following the year in which the Convention entered into force, and in the following years in which income is received;
- (b) In respect of tax on estates and inheritances, to the estates of persons who die on or after 1 January of the calendar year following the year in which the Convention entered into force, and in respect of tax on donations, to donations made on or after 1 January of the aforementioned year;
- (c) To mutual assistance provided on or after 1 January of the calendar year following the year in which the Convention entered into force;
- (d) In respect of taxes deducted at source on dividends, interest and royalties, to amounts paid or credited on or after 1 January of the calendar year following the year in which the Convention entered into force.
(3) The Convention signed between the Federal Republic of Germany and the Kingdom of Denmark, in Copenhagen, on 30 January 1962, for the Avoidance of Double Taxation and on Mutual Administrative and Legal Cooperation in the field of Taxes on Income and Capital, Municipal Trade Tax and Tax on Land and Buildings shall cease to apply on the entry into force of this Convention in respect of those taxes to which this Convention applies in pursuance of paragraph (2) thereof.