background image
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

Termination

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

  • (a) in the Federal Republic of Germany in respect of taxes which are levied for any assessment period following that in which the notice of termination is given;
  • (b) in Jamaica in respect of taxes which are levied for any year of assessment following that in which the notice of termination is given;
  • (c) in both Contracting States in respect of taxes withheld at source on dividends, interest and royalties paid after December 31 of the year in which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto by their respective Governments, have signed this Agreement.

DONE at Kingston this eighth day of October 1974, in duplicate, each in the English and German languages, all the texts being equally authentic.

FOR THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY:

KURT SCHMIDT

FOR THE GOVERNMENT OF JAMAICA:

DAVID H. COORE