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Germany / South Africa

Germany–South Africa: 1973 agreement, 1974 publication

Pdf-only source edition

No article reader for this source. Inspect the original below.

Unreviewed · applicability unverified1973 agreement · listed in force

Source & edition

BGBl. 1974 II S. 1186

Edition-specific publisher status

This retained 1974 German publication contains the agreement dated 25 January 1973. BMF gives entry into force as 28 February 1975. SARS places Germany in its in-force treaty list and identifies 25 May 1973 as the South African Gazette publication date and 28 February 1975 as entry into force. Do not confuse either publication date/year with signature or entry. The “not yet in force” statements on the BMF page belong to the 2008 agreement and 2024 protocol, not this 1973 instrument. This record remains PDF-only; no new article reader or full amendment/current-law completeness is certified.

BMF agreement date; existing catalog separately records signature
1973-01-25
retained German source publication date in existing catalog; keep original provenance
1974-09-05
South African Gazette publication date reported by SARS, not signature/entry
1973-05-25
entry into force reported by both BMF and SARS
1975-02-28
existing roster general application field only, not entry or universal tax-specific rule
1965-01-01
Retained status evidence and exact quotes
  • German Federal Ministry of Finance (BMF) · 1973 Germany–South Africa agreement only

    Abkommen vom 25. Januar 1973Inkrafttreten:28. Februar 1975
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:33:58.419Z · quote SHA-256 755917c616d192e4fc53596e16e6e0fa37adfdac4f3cf45343bf63f0e8c6df5b

  • South African Revenue Service (SARS) · Scope of SARS linked Africa / Rest of the World treaty lists

    The Double Taxation Agreements (DTAs) and Protocols that are already in force, have been divided into two groups to make navigation easier, i.e.-
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:33:08.919Z · quote SHA-256 588dc7f4cc10867a3bbc921e5ee37212dd0c88436b0ffc59ea4e1763b448df6e

  • South African Revenue Service (SARS) · Header roles for SARS Germany table row

    JurisdictionPublication details Date of Entry into Force Government Gazette NumberPublication Date
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:32:57.986Z · quote SHA-256 361661de5cb156ed086d7f538396b0b9e19d2231b7b2a15252b19d138692c875

  • South African Revenue Service (SARS) · Germany row in SARS in-force Rest of the World table; headers identify publication date then entry into force

    Germany[GG 3898](https://www.sars.gov.za/lapd-inta-dta-2012-39-dta-germany-gg-3898/)25 May 197328 February 1975
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:32:57.986Z · quote SHA-256 a8c87de5a4be9cc6f0909c638909ca7df7e9da2931d6a3eacf156cbbb4156ea4

  • German Federal Ministry of Finance (BMF) · 2008 Germany–South Africa agreement only; not 1973 instrument

    Abkommen vom 9. September 2008Inkrafttreten:noch nicht in Kraft getreten
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:33:58.419Z · quote SHA-256 3ee34ff9396b031de11b2da50f5d62357ac7aad0cc8b28fde10acc77b0070e53

  • German Federal Ministry of Finance (BMF) · Separate 2024 protocol amending the 2008 agreement only

    Änderungsprotokoll vom 6. März 2024Inkrafttreten:noch nicht in Kraft getreten
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T22:33:58.419Z · quote SHA-256 960a8bdcf4b2844a23afbd548fbb8823663a82d21522d0eb642c2a658f8135e6

Publisher-reported status only. Currentness and human legal approval remain unverified.

Edition
1973 agreement · retained German publication 1974
Text available here
No article text available
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Consent law date
1974-09-02
Gazette publication
1974-09-05
Signature
1973-01-25
Signature basis
law/header and closing when present; OCR evidence is provisional, not human-verified
Treaty entry into force
1975-02-28

Languages recorded in source metadata: Deutsch, English. This is not a promise of available text or a translation.

Edition notes and known limitations

No article reader has been admitted for these exact source bytes.

Currentness and amendment completeness remain unverified.

Unreviewed

Missing-amendment chain / currentness not verified

Not an operative-law representation

This retained 1974 German publication contains the agreement dated 25 January 1973. BMF gives entry into force as 28 February 1975. SARS places Germany in its in-force treaty list and identifies 25 May 1973 as the South African Gazette publication date and 28 February 1975 as entry into force. Do not confuse either publication date/year with signature or entry. The “not yet in force” statements on the BMF page belong to the 2008 agreement and 2024 protocol, not this 1973 instrument. This record remains PDF-only; no new article reader or full amendment/current-law completeness is certified.

Retained metadata & integrity record

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.