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Taiwan - Germany Tax Treaty (2011) — Orbitax Tax Hub
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

Termination

(1) This Agreement shall remain in force indefinitely, but its validity may be terminated by the competent authorities on or before 30 June of any calendar year after a period of five years from the entry into force of the Agreement. The German Institute in Taipei or the Taipei Representative Office in the Federal Republic of Germany will inform in writing the respective other side of the termination.

(2) This Agreement shall cease to have effect:

  • (a) in respect of taxes withheld at source, for amounts paid on or after 1 January of the calendar year next following that in which notice of termination is given;
  • (b)in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which notice of termination is given.

The undersigned, being duly authorized, have signed this Agreement.

SIGNED in duplicate in the German, Chinese and English languages, all three texts being authentic. In the case of divergent interpretation of the German and the Chinese texts, the English text shall prevail.

TAIPEI, 28 DECEMBER 2011

FOR THE GERMAN INSTITUTE IN TAIPEI:

DR. MICHAEL ZICKERICK

BERLIN, 19 DECEMBER 2011

FOR THE TAIPEI REPRESENTATIVE OFFICE IN THE FEDERAL REPUBLIC OF GERMANY:

DR. WU-LIEN WEI