ARTICLE 32
Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) This Agreement shall enter into force on the day of the exchange of the instruments of ratification and shall have effect:
- (a) in Ireland:
- (i) in the case of income tax, universal social charge and capital gains tax, for any year of assessment beginning on or after 1 January in the calendar year next following the year in which this Agreement enters into force;
- (ii) in the case of corporation tax, for any financial year beginning on or after 1 January in the calendar year next following the year in which this Agreement enters into force;
- (b) in Germany:
- (i) in the case of taxes withheld at source, in respect of amounts paid on or after 1 January in the calendar year next following the year in which this Agreement enters into force;
- (ii) in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January in the calendar year next following the year in which this Agreement enters into force.
(3) Upon the entry into force of this Agreement, the Convention between Ireland 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 on capital and to the Gewerbesteuer (Trade Tax), signed at Dublin on 17 of October 1962, as amended by the Protocol signed at Berlin on 25 of May 2010 (hereinafter referred to as the 1962 Convention), shall cease to have effect from the dates on which this Agreement becomes effective for taxes in accordance with the relevant provisions of paragraph (2).
(4) Notwithstanding paragraphs (2) and (3), where the provisions of Article XXII of the 1962 Convention would have afforded any greater relief from tax than is due under this Agreement, any such provision as aforesaid shall continue to have effect for a period of 12 months from the date on which the provisions of this Agreement would otherwise have effect in accordance with the provisions of paragraph (2).
(5) Notwithstanding the provisions of paragraphs (2) and (3) and the provisions of Article 17 where, immediately before the entry into force of this Agreement an individual was in receipt of payments falling within Articles XIII and XV of the 1962 Convention, that individual may elect that the provisions of Articles XIII and XV shall continue to apply to such payments and not the provisions of Article 17.