background image
Germany - Netherlands Tax Treaty (as amended through 2021 protocol) — 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.

ARTICLE 34

Termination

This Convention shall remain in force until terminated by a Contracting State. A Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination.

In such event the Convention shall cease to have effect for taxable years and periods beginning after the end of the calendar year in which the notice of termination has been given if the notice has been given in the first six months of a calendar year. If a notice has been given in the last six months of a calendar year the Convention shall cease to have effect for taxable years and periods beginning after the end of the calendar year following the calendar year in which the notice of the termination has been given. Termination is not possible before the first calendar year after the expiration of a period of five years from the date of its entry into force.

Notice of termination shall be regarded as having been given by a Contracting State on the date of receipt of such notice by the other Contracting State.

DONE at Berlin this 12th day of April 2012 in duplicate, in the German and Netherlands languages, both texts being equally authentic.