(1) This Convention shall be ratified; the instruments of ratification shall be exchanged as soon as possible in The Hague.

(2) The Convention shall enter into force on the first day of the second month after the exchange of the instruments of ratification and shall have effect:

• (a) in the Federal Republic of Germany:
  • (aa) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Convention entered into force;
  • (bb) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Convention entered into force.
• (b) in the Netherlands:
  • (aa) for taxable years and periods beginning on or after the first day of January in the calendar year following that in which the Convention has entered into force.

(3) Upon the entry into force of the Convention, the Convention between the Federal Republic of Germany and the Netherlands of 16 June 1959 for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and Certain Other Taxes and for the Settlement of Other Questions with Respect to Taxes in the version amended by the Additional Protocol of 13 March 1980, the Second Additional Protocol of 21 May 1991 as well as the Third Additional Protocol of 4 June 2004 (hereinafter: the 1959 Convention) shall cease to have effect.

(4) Notwithstanding paragraph (2), provision XIV of the Protocol shall also apply to all pending cases.

(5) Notwithstanding paragraph (3), the 1959 Convention, as amended, shall continue to be applied ultimately to taxes, taxable years and periods for which this Convention does not yet apply under paragraph (2).

(6) Notwithstanding paragraphs (2) and (3), where any person entitled to benefits under the 1959 Convention would have been entitled to greater benefits than under this Convention, the 1959 Convention shall, at the election of such person, continue to have effect in its entirety with respect to such person for one year period from the date on which the provisions of this Convention would have effect under paragraph (2).