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ARTICLE 31

Termination

(1) This Convention shall remain in force for an undetermined period.

(2) From January first of the fifth year following that of its ratification, each Contracting State shall be able to notify the other State in the first six months of a calendar year, in writing and by diplomatic channels, its intention to terminate the Convention. In this case, the Convention shall cease to apply to the imposed taxes:

  • (a) in the Federal Republic of Germany: for the year of assessment, which begins on January first of the year following that of the notification;
  • (b) in Iran: for the year of assessment, which begins on January first of the year following notification or, if the year of assessment does not start on January first, for the year of assessment which follows this first January.

IN WITNESS WHEREOF, the plenipotentiaries of the two States have signed this present Convention and affixed their seals there.

DONE at Bonn December 20, 1968 in six copies, two are in German, two in Persian and two in French, all the six versions being equally authentic. In case of divergence in interpretation of the German or Persian text, the French text shall prevail.

FOR THE FEDERAL REPUBLIC OF GERMANY:

G. F. DUCKWITZ

FOR THE EMPIRE OF IRAN:

M. MALEK