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 Convention shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year following that in which it enters into force, give to the other Contracting State through diplomatic channels, written notice of termination and, in such event, this Convention shall cease to be effective:

  • (a) in the Federal Republic of Germany, in respect of taxes which are levied in any assessment period following that in which the notice of termination is given;
  • (b) in Sri Lanka, in respect of taxes which are levied for any year of assessment following that in which the notice of termination is given.

DONE at Bonn on the thirteenth day of September 1979, in two originals, each in German, Sinhala and English, all texts being authentic. In case there is any divergence of interpretation, the English text shall prevail.

FOR THE FEDERAL REPUBLIC OF GERMANY:

G. VAN WELL

OBERT

FOR THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA:

CH. W. PINTO