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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.


Entry into Force

(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at Port-of-Spain as soon as possible.

(2) This Agreement shall enter into force on the day after the date of exchange of the instruments of ratification and shall have effect:

  • (a) in the Federal Republic of Germany in respect of taxes which are levied for the assessment period 1972 and for subsequent assessment periods;
  • (b) in Trinidad and Tobago in respect of taxes which are levied for the year of income 1972 and for subsequent years of income;
  • (c) in both Contracting States in respect of taxes withheld at source on dividends, interest and royalties paid and other payments made after December 31, 1971.