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 NachlaƟ-, Erbschaft- und Schenkungsteuern

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The Law on the Agreement of 3. December 1980 between the Federal Republic of Germany and the United States of America to avoid double taxation in the field of repatriation, inheritance and gift taxes.

Unofficial Table of Contents

DBAG USA 1980

Date of expiry: 22.09.1982

Full quote:

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

Footnote

(+ + + Text evidence from: 30. 9.1982 + + +) Non-official table of contents

Art 1

Dem in Bonn on 3. The Agreement between the Federal Republic of Germany and the United States of America signed in December 1980 on the avoidance of double taxation in the field of succession, inheritance and gift taxes is agreed upon. The Agreement will be published below: Non-official table of contents

Art 2

(1) To the extent that the Agreement is subject to the provisions of Article 17 (2) of this Agreement, to the The time before its entry into force is to be applied, to amend or to repeal any tax arrestments which have been passed.(2) The application of the Agreement shall lead to a higher burden, taking into account the respective taxation in the Federal Republic of Germany and in the United States of America as a whole, until the date in which it enters into force, as a whole, they have been subject to the legislation before the entry into force of the Agreement, the tax shall be reimbursed or not levied. A non-official table of contents

Art 3

If 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. Non-official table of contents

Art 4

This law is also applicable in the Land of Berlin, provided that the Land Berlin determines the application of this law. Non-official table of contents

Art 5

(1) This law enters into force the day after it is announced.(2) The date on which the Agreement enters into force in accordance with its Article 17 (2) shall be disclosed in the Federal Law Gazly.