Law relating to the Protocol of Revisionism of 9 June 1969 to the Agreement between the Federal Republic of Germany and the French Republic, signed in Paris on 21 July 1959, on the avoidance of double taxation and on mutual and mutual exchange of taxes a

Original Language Title: Gesetz zu dem Revisionsprotokoll vom 9. Juni 1969 zu dem am 21. Juli 1959 in Paris unterzeichneten Abkommen zwischen der Bundesrepublik Deutschland und der Französischen Republik zur Vermeidung der Doppelbesteuerungen und über gegenseitige Amts- und...

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Law relating to the Protocol of Revisionof 9 June 1969 to the Agreement between the Federal Republic of Germany and the French Republic, signed in Paris on 21 July 1959, on the avoidance of double taxation and on mutual and reciprocal exchange rates and on mutual recognition of the Legal assistance in the field of taxes on income and wealth, as well as on business taxation and basic taxes

Unofficial table of contents

DBARevProtG FRA

Date of completion: 10.07.1970

Full quote:

' Law relating to the Protocol of Revisionof 9 June 1969 to the Agreement between the Federal Republic of Germany and the French Republic, signed in Paris on 21 July 1959, on the avoidance of double taxation and on the mutual and reciprocal exchange of laws and regulations; Legal assistance in the field of taxes on income and wealth, as well as on taxes on trade and taxes, on 10 July 1970 (BGBl). 1970 II p. 717) "

Footnote

(+ + + Text evidence from: 17. 7.1970 + + +) Unofficial table of contents

Species 1

The Protocol of the Revisionprotocol signed in Bonn on 9 June 1969 on the Agreement between the Federal Republic of Germany and the French Republic, signed in Paris on 21 July 1959, on the avoidance of double taxation and on the reciprocal arrangements between the two countries. Official and legal assistance in the field of taxes on income and wealth, as well as on taxes on trade and property taxes (Bundesgesetzbl. 1961 II p. 397) is agreed. The revision protocol shall be published below. Unofficial table of contents

Type 2

The Federal Minister of Finance is authorized to conclude the Agreement of 21 July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual assistance and mutual assistance in the field of To re-acquaintance taxes on income and wealth, as well as on taxes on trade and taxes, as amended by the RevisionProtocol of 9 June 1969, after consultation with the Ministere de l' Economie et des Finances of the French Republic. Unofficial table of contents

Art 3

(1) The amount of the amount referred to in Article 3 of the revision protocol (Article 20 (1) (1)). (b) subsection bb) sentence 3 of the Agreement in the recast version) is part of the income from capital assets within the meaning of Article 20 (1) (1) of the Income Tax Act, which is added at the same time as the dividends paid § 20 (3) of the Income Tax Act shall remain unaffected. The amount of the tax credit shall be determined in accordance with the provisions of Article 20 (1) (1). (b) subs. bb) sentence 3 of the Agreement in the recast and subject to the conditions referred to therein only with the German Income Tax or Corporate Tax. The supplementary levy is calculated by the amount of the income or corporation tax liability which results from the crediting of the tax credit. (2) If an apportionment is not provided for under the German legislation, it is not possible to limit the amount of the tax. Taxable persons the apportionment for the application of Article 20 (1) (1) (a). (b) subsection bb) of the Agreement in the recast version. In this case, the provisions of § 46 (2) (8) (d) and (3) of the Income Tax Act shall apply mutagenously to taxable persons with income from non-self-employed work. (3) The taxable person may apply for the Taxation not taking into account the rules laid down in Article 20 (1) (1) (a) (b) subs. bb) of the Agreement in the recast and paragraph 1 of this Article shall take place, but the taxation of the gross amount of the dividend shall be taken without the tax credit. Unofficial table of contents

Species 4

(1) Inasmuch as the revision protocol is to be applied for the period prior to its entry into force on the basis of its Article 7 (2), its application shall not preclude the indisputability of any tax arrestments of any kind prior to the entry into force of the Protocol. An application under Article 3 (2) of this Act may be filed within one year after the entry into force of the period of assessment which is before the date of entry into force of the revision. (2) Insofar as the application is based on the Paragraph 1 of this Article or on the basis of Article 7 (2) of the Protocol for the period up to the beginning of the year in which the Protocol of Revisions enters into force; taking into account the respective French and German taxation as a whole, a higher burden than they do under the legislation Entry into force of the revision protocol, the amount of the tax will not be levied. Unofficial table of contents

Species 5

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 6

(1) This Act shall enter into force on the day following its announcement. (2) The date on which the Protocol of Revisions shall enter into force in accordance with its Article 7 (2) shall be disclosed in the Federal Law Gazans.