This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year as from the second year following that in which the exchange of instruments of ratification takes place. In such event, the Convention shall cease to have effect:
- (a) in respect of taxes withheld at source, the fact giving rise to them appearing after December 31 of the year of termination;
- (b) in respect of other taxes as to income arising or to capital owned after December 31 of the year of termination.
DONE at Lisbon this 15th day of July 1980 in duplicate in the Portuguese, German and English languages, all three texts being authentic. In case of divergent interpretation of the Portuguese and German texts the English text shall prevail.
FOR THE FEDERAL REPUBLIC OF GERMANY:
FOR THE PORTUGUESE REPUBLIC:
DIOGO F. DO AMARAL