Law To The Agreement Of December 3, 1980, Between The Federal Republic Of Germany And The United States Of America For The Avoidance Of Double Taxation In The Field Of Estate, 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
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Law to the agreement of December 3, 1980, between the Federal Republic of Germany and the United States of America for the avoidance of double taxation in the field of estate, inheritance and gift taxes DBAG United States 1980 issue date: 22.09.1982 full quotation: "law to the agreement of December 3, 1980, between the Federal Republic of Germany and the United States of America for the avoidance of double taxation in relation to the succession , Inheritance and gift taxes of 22 September 1982 (BGBl. 1982 II p. 846) "footnote (+++ text detection from: 30 9.1982 +++) in Bonn on December 3, 1980 agreement between the Federal Republic of Germany signed type 1 which and is approved by the United States of America for the avoidance of double taxation in the field of estate, inheritance and gift taxes." The agreement will be published below: 2. (1) unless the agreement to apply paragraph 2 prior to its entry into force pursuant to its article 17, are to change definitive issued tax determinations or to pick up.
(2) the application of the agreement leads to the moment in which it enters into force, taking into account the respective taxation in the Federal Republic of Germany and the United States of America total to a higher load than it was under the legislation prior to entry into force of the agreement, so the tax is refunded to the extent or not collected.
Type 3 provided an application within the meaning of article 12 paragraph 3 of the agreement, so the tax at the time of the transfer of assets is created.
Type 4 this Act applies also in the Federal State of Berlin unless the Land Berlin determines the application of this law.
Art 5 (1) this Act enters into force on the day after its promulgation.
(2) the day on which, the agreement enters into force pursuant to its article 17 of para 2, is to announce in the Federal Law Gazette.
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