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 31
Termination
This Convention remains in effect indefinitely but can be cancelled through diplomatic channels by either Contracting State after the passage of five years from the day of the entry into force, under observation of a notice period of at least six months to the end of a calendar year; in this case the Agreement no longer applies to:
- (a) taxes collected through withholding on amounts that were paid on or after January 1st of the calendar year that follows the cancellation year;
- (b) in the case of other taxes, to taxes that were collected starting on January 1st of the calendar year that follows the cancellation year.
DONE in Berlin on April 23rd, 2012, in two original copies in German.
FOR THE FEDERAL REPUBLIC OF GERMANY:
WOLFGANG SCHÄUBLE
FOR THE GRAND DUCHY OF LUXEMBOURG:
LUC FRIEDEN