Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.
(2) This Agreement shall enter into force on the day after the date of exchange of the instruments of ratification and shall have effect:
- (a) in the Federal Republic of Germany: in respect of income and capital taxable for the assessment period in which this Agreement enters into force and subsequent assessment periods;
- (b) in Kenya: in respect of income arising for the year of income in which this Agreement enters into force and subsequent years.