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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 income and capital taxable for the assessment period next following that in which the notice of termination is given and subsequent assessment periods;
  • (b) in Kenya: in respect of income arising for the year of income next following that in which the notice of termination is given and subsequent years.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed the present Agreement.

DONE at Nairobi on this seventeenth day of May 1977, in duplicate in the German and English languages, both texts being equally authentic.

FOR THE FEDERAL REPUBLIC OF GERMANY:

HEIMSOETH

FOR THE REPUBLIC OF KENYA:

MWAI KIBAKI