Advanced Search

Act on the Agreement of 3 December 1980 between the Federal Republic of Germany and the United States of America on the avoidance of double taxation in the field of remission, inheritance and gift taxes

Original Language Title: Gesetz zu dem Abkommen vom 3. Dezember 1980 zwischen der Bundesrepublik Deutschland und den Vereinigten Staaten von Amerika zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Nachlaß-, Erbschaft- und Schenkungsteuern

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Act on the Agreement of 3 December 1980 between the Federal Republic of Germany and the United States of America on the avoidance of double taxation in the field of remission, inheritance and gift taxes

Unofficial table of contents

DBAG USA 1980

Date of completion: 22.09.1982

Full quote:

" Law on the Agreement of 3 December 1980 between the Federal Republic of Germany and the United States of America on the avoidance of double taxation in the field of succession, inheritance and gift taxes of 22 September 1982 (BGBl. 1982 II p. 846) "

Footnote

(+ + + Text evidence from: 30. 9.1982 + + +) Unofficial table of contents

Species 1

The agreement between the Federal Republic of Germany and the United States of America signed in Bonn on 3 December 1980 to avoid double taxation in the field of succession, inheritance and gift taxes is approved. The Agreement shall be published below: Unofficial table of contents

Type 2

(1) Where the Agreement is to be applied on the basis of Article 17 (2) for the period prior to its entry into force, final tax arrangements shall be amended or repealed. (2) The application of the Agreement shall lead to the date when the Agreement is applied. which shall enter into force, taking into account the respective taxation applicable in the Federal Republic of Germany and the United States of America as a whole, to a higher burden than that under the legislation before the entry into force of the Agreement , the tax shall be reimbursed or not levied in that respect. Unofficial table of contents

Art 3

Where an application is made within the meaning of Article 12 (3) of the Agreement, the tax shall be incurred at the time of the transfer of assets. Unofficial table of contents

Species 4

This law shall also apply in the Land of Berlin, provided that the Land Berlin determines the application of this law. Unofficial table of contents

Species 5

(1) This Act shall enter into force on the day following its announcement. (2) The date on which the Agreement enters into force in accordance with its Article 17 (2) shall be disclosed in the Federal Law Gazans.