Law On The Revision Log Of 9 June 1969 To July 21, 1959 In Paris Signed Agreements Between The Federal Republic Of Germany And The French Republic For The Avoidance Of Double Taxation And Mutual Administrative And...

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...

Read the untranslated law here: http://www.gesetze-im-internet.de/dbarevprotg_fra/BJNR207170970.html

Law on the revision log of 9 June 1969 to July 21, 1959 in Paris signed agreements between the Federal Republic of Germany and the French Republic for the avoidance of double taxation and mutual administrative and legal assistance in the area of taxes on income and on capital as well as the business taxes and property taxes DBARevProtG FRA copy date: 10.07.1970 full quotation: "Act on the audit log from June 9, 1969, when on July 21, 1959 in Paris signed agreements between the Federal Republic of Germany and" the French Republic for the avoidance of double taxation and mutual administrative and legal assistance in the area of taxes on income and on capital as well as the business taxes and property taxes by July 10, 1970 (BGBl. 1970 II p. 717) "footnote (+++ text detection from: 17 7.1970 +++) type 1 which in Bonn on 9 June 1969 signed revision Protocol to the agreement between the Federal Republic of Germany and the French Republic for the avoidance of double taxation and mutual Office, signed on July 21, 1959 in Paris" and mutual assistance in the field of taxes on income and on capital as well as the business taxes and property taxes (Bundesgesetzbl. 1961 II p. 397) be agreed to. The audit log is published below.

Art 2 of the Federal Minister of finance is authorized to disclose the agreement of July 21, 1959, between the Federal Republic of Germany and the French Republic for the avoidance of double taxation and mutual administrative and legal assistance in the area of taxes on income and on capital as well as the business taxes and property taxes in the version of the audit Protocol by June 9, 1969, after consultation with the Ministere de l' Economie et des finances of the French Republic new.

Type 3 (1) of the amount in article 3 of the Protocol of the revision (article 20 para. 1 alia b) subpara. BB) sentence 3 of the agreement on the revised) listed tax credit point belongs to the income from capital assets within the meaning of § 20 para 1. 1 of the income tax Act, which at the same time is considered with the paid dividends have accrued; § 20 para 3 of the income tax act shall remain unaffected. The amount that is the tax credit in accordance with article 20 par. 1 lit. b) subpara. BB) sentence 3 of the agreement in the new version and see where these conditions are met only with the German income or corporation tax charged. The supplementary levy is calculated by the amount of the income or corporation tax, which is before deduction of tax credit.
(2) a disposition is under the German legislation does not, so can fully taxable investment to the application of article 20 par. 1 lit. b) subpara. BB) of the agreement on the revised request. On taxpayers with income from employment, the provisions of § 46 para 2 find the point in this case. 8 book. d and section 3 of the income tax act mutatis mutandis application.
(3) the taxpayer can request that taxation not taking into account the arrangements of referred to in article 20 par. 1 lit. b) subpara. BB) of the revised agreement and of paragraph 1 of this article takes place, but the taxation is based on the gross amount of the dividend without the tax credit.

Type 4 (1) as far as the audit log on the basis of article 7 to apply paragraph 2 prior to its entry into force, does not preclude the nonrepudiation already his application prior to the entry into force of mutual control determinations. A request can para 2 of the law referred to in article 3 for investment periods, which are prior to the date of entry into force of the revision log, be made within one year after the entry into force.
(2) where on the basis of paragraph 1 of this article or under article 7 para 2 of the revision log for the time until the beginning of the year, in which enters into force the revision log itself; taking into account the relevant French and German taxation as a whole a greater burden the tax surplus not raised results, as it was under the legislation prior to entry into force of the revision log.

Type 5 this Act applies also in the Federal State of Berlin unless the Land Berlin determines the application of this Act.

Type 6 (1) this Act enters into force on the day after its promulgation.
(2) the day when, the audit Protocol enters into force pursuant to its article 7 of para 2, is to announce in the Federal Law Gazette.