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 28
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 thirty days after the date of exchange of the instruments of ratification and shall have effect:
- (a) in the Federal Republic of Germany on taxes withheld at source in respect of amounts paid after 31 December 1992,
- (b) in the Republic of Namibia on taxes withheld at source in respect of amounts paid on or after 1 March 1993, and
- (c) in both Contracting States on taxes levied for periods commencing on or after 1 January 1993.