This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before 3 0 June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination, and, in such event, this Agreement shall cease to be effective:
- (a) in New Zealand:
- (i) in respect of income assessable for any income year beginning on or after 1 April in the calendar year immediately following that in which the notice is given;
- (b) in the Federal Republic of Germany:
- (i) in respect of German tax withheld at the source, for the tax on amounts paid on or after 1 January in the calendar year next following that in which the notice is given;
- (ii) in respect of other German taxes, for taxes which are levied for the calendar year next following that in which the notice of termination is given.
IN WITNESS WHEREOF, the undersigned, duly authorised to that effect, have signed this Agreement.
DONE in duplicate, at Wellington, this 20th day of October 1978, in the English and German languages, each version being equally authentic.
FOR THE FEDERAL REPUBLIC OF GERMANY:
FOR NEW ZEALAND: