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 33
Termination
This Convention shall remain in force for an unlimited period of time. Either one of the Contracting State may terminate this Convention by giving notice of termination through diplomatic channels at least six months before the end of any calendar year, after the first five years of its entry in force. In such a case, this Convention shall cease to have effect:
- (a) insofar as taxes levied at the source are concerned, to amounts of income received on or after January 1 of the calendar year following the year during which this Convention is terminated;
- (b) insofar as other taxes on income and capital are concerned, to taxes levied for tax years commencing on or after January 1 of the calendar year following the year during which this Convention is terminated;
- (c) insofar as the exchange of information pursuant to Article 27 and official assistance in terms of collection of taxes as per Article 28 are concerned, starting on January 1 of the calendar year following the year during which this Convention is terminated.
DONE, in duplicate at Berlin on the 14th day of May of the year 2003 in German and Polish languages, each text being equally authentic.
FOR THE FEDERAL REPUBLIC OF GERMANY:
KLAUS SCHARIOTH
FOR THE REPUBLIC OF POLAND:
JERZY HAUSNER