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 30
Entry into Force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Berlin as soon as possible.
(2) The Convention shall enter into force upon the exchange of the instruments of ratification and shall apply in each of the Contracting States:
- (a) in respect of taxes withheld at source, to amounts paid on or after the first day of January of the calendar year next following the year in which the Convention entered into force;
- (b) in respect of other taxes, to those levied for periods beginning on or after the first day of January of the calendar year following the year in which the Convention entered into force;
- (c) with respect to the exchange of information referred to in Article 26, on or after the first day of January of the calendar year following the year in which the Convention came into force and shall apply for the same;
- (d) in the case of assistance in the collection of taxes referred to in Article 27 on 1st January or after 1st January of the calendar year following the year in which the Convention entered into force and will apply.
(3) The Convention between the Federal Republic of Germany and the Republic of Tunisia for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital Signed at Tunis on 23rd December 1975 and the Final Protocol of the same date shall cease to have effect on the entry into force of this Convention; they shall no longer be applicable from the dates on which this Convention is applicable.