2. Настоящее Соглашение вступит в силу в день обмена
ратификационными грамотами, и его положения будут при-
меняться в обоих Договаривающихся Государствах:
a) в отношении удерживаемых у источника налогов – к сум-
мам, которые выплачиваются 1 января либо после 1 ян-
варя календарного года, следующего за годом, в кото-
ром Соглашение вступило в силу;
b) в отношении прочих налогов – к суммам налогов, кото-
рые взимаются за период, начиная с 1 января кален-
дарного года, следующего за годом, в котором Согла-
шение вступило в силу.
3. С вступлением настоящего Соглашения в силу Согла-
шение Союза Советских Социалистических Республик и
Федеративной Республики Германии об избежании двой-
ного налогообложения доходов и имущества, подписанное
24 ноября 1981 года, в отношениях между Федеративной
Республикой Германия и Кыргызской Республикой пере-
стает применяться по отношению к налогам, к которым
согласно положениям статьи 2 применяется настоящее
Соглашение.
Citation to select or copy
Germany / Kyrgyzstan; BGBl. 2006 II S. 1066; edition de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07; article 28; Русский; unreviewed source text, current applicability unverified; /editions/de-kyrgyzstan-2006-base/ru/articles/article-28/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
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de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Text available here
Deutsch, Русский
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-12-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2005-12-01
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.