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Latvia - Germany Tax Treaty (original 1997 treaty) — Orbitax Tax Hub
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.


Entry into Force

(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at as soon as possible.

(2) This Agreement shall enter into force thirty days from the date of the exchange of the instruments of ratification and shall have effect in both Contracting States:

  • (a) in respect of taxes withheld at source in respect of amounts paid after December 31, 1995,
  • (b) in respect of taxes which are levied for any assessment period beginning on or after January 1, 1996.