Law On The Convention Of 29 November 1996 Between The Federal Republic Of Germany And The Republic Of Estonia For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital

Original Language Title: Gesetz zu dem Abkommen vom 29. November 1996 zwischen der Bundesrepublik Deutschland und der Republik Estland zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

Read the untranslated law here: http://www.gesetze-im-internet.de/dbaestg/BJNR054720998.html

Law to the Convention of 29 November 1996 between the Federal Republic of Germany and the Republic of Estonia for the avoidance of double taxation in the field of taxes on income and on capital DBAESTG Ausfertigung date: 22.04.1998 full quotation: "law to the Convention of 29 November 1996 between the Federal Republic of Germany and the Republic of Estonia for the avoidance of double taxation in the field of taxes on income and on capital of 22 April 1998 (BGBl. 1998 II p. 547)" footnote (+++ text detection off) : 30 4.1998 +++) input formula the Bundestag approved the following law with the consent of the Bundesrat: type 1 in Tallinn on November 29, 1996 signed agreements between the Federal Republic of Germany and the Republic of Estonia for the avoidance of double taxation in the field of taxes on income and assets, as well as the accompanying Protocol of the same date is approved. The agreement and the Protocol will be published below.

Already issued by tax determinations are type 2 as far as the agreement to apply paragraph 2 prior to its entry into force is on the basis of its article 28, to amend or repeal. Tax determinations, their termination and change are in this respect also allowed if the fixing period has expired; This is valid only until the end of the fourth calendar year following the calendar year in which the agreement entered into force. As far as results up to the time of the entry into force of the agreement, taking into account the respective taxation in the Federal Republic of Germany and the Republic of Estonia as a whole a greater burden, as she existed under the law prior to the entry into force of the agreement, the additional amount of tax is not fixed.

Type 3 (1) this Act enters into force on the day after his announcement.
(2) the day which according to its article 28 paragraph 2 as well as the Protocol enter into force the agreement, is to announce in the Federal Law Gazette.