{
  "citation": "BGBl. 1974 II S. 1186",
  "currentness_verified": false,
  "dates": {
    "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"
  },
  "edition_label": "1973 agreement · retained German publication 1974",
  "external_readers": {},
  "human_legal_approval": false,
  "id": "de-south-africa-1974-base",
  "indexed_legal_publication_permitted": false,
  "kind": "PDF-only source edition",
  "languages": [],
  "legacy_routes": [],
  "localized_titles": {
    "de": "Deutschland–Südafrika: Abkommen 1973, Veröffentlichung 1974",
    "en": "Germany–South Africa: 1973 agreement, 1974 publication"
  },
  "material_issues": [],
  "material_status": {
    "badge": {
      "category": "instrument-identification",
      "de": "Abkommen 1973 · als in Kraft geführt",
      "en": "1973 agreement · listed in force",
      "tone": "neutral"
    },
    "currentness_verified": false,
    "date_role_binding": [
      {
        "date": "1973-01-25",
        "role": "BMF agreement date; existing catalog separately records signature"
      },
      {
        "date": "1974-09-05",
        "role": "retained German source publication date in existing catalog; keep original provenance"
      },
      {
        "date": "1973-05-25",
        "role": "South African Gazette publication date reported by SARS, not signature/entry"
      },
      {
        "date": "1975-02-28",
        "role": "entry into force reported by both BMF and SARS"
      },
      {
        "date": "1965-01-01",
        "role": "existing roster general application field only, not entry or universal tax-specific rule"
      }
    ],
    "evidence": [
      {
        "body_path": "legal-qa/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "body_sha256": "56e728873e2eec704a4f9e9cb8a478b25aa056acd349305063acf89de5799d54",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {
          "1973-01-25": "BMF instrument date; catalog separately records signature",
          "1975-02-28": "entry into force reported by BMF"
        },
        "end_char": 4461,
        "id": "za-1973-entry",
        "local_body_url": "/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "publisher": "German Federal Ministry of Finance (BMF)",
        "quote": "Abkommen vom 25. Januar 1973Inkrafttreten:28. Februar 1975",
        "quote_sha256": "755917c616d192e4fc53596e16e6e0fa37adfdac4f3cf45343bf63f0e8c6df5b",
        "retrievedAt": "2026-10-20T22:33:58.419Z",
        "scope": "1973 Germany–South Africa agreement only",
        "source_id": "14-bmf-southafrica-treaties",
        "start_char": 4403,
        "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA.html"
      },
      {
        "body_path": "legal-qa/material-status/evidence/06-sars-force-index.body.txt",
        "body_sha256": "0177cd8dd63205765df2cfba2d86a2e4dbad9b6dfaf219ac6b584dc26fe9cfc3",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {},
        "end_char": 4913,
        "id": "sars-in-force-index-scope",
        "local_body_url": "/material-status/evidence/06-sars-force-index.body.txt",
        "publisher": "South African Revenue Service (SARS)",
        "quote": "The Double Taxation Agreements (DTAs) and Protocols that are already in force, have been divided into two groups to make navigation easier, i.e.-",
        "quote_sha256": "588dc7f4cc10867a3bbc921e5ee37212dd0c88436b0ffc59ea4e1763b448df6e",
        "retrievedAt": "2026-10-20T22:33:08.919Z",
        "scope": "Scope of SARS linked Africa / Rest of the World treaty lists",
        "source_id": "06-sars-force-index",
        "start_char": 4768,
        "url": "https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/"
      },
      {
        "body_path": "legal-qa/material-status/evidence/04-sars-rest-world.body.txt",
        "body_sha256": "78b22b0f8f5ff02d845cdaa24dcc39e28f44fc93198ab4f685a520f3e0955891",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {},
        "end_char": 5084,
        "id": "sars-table-headers",
        "local_body_url": "/material-status/evidence/04-sars-rest-world.body.txt",
        "publisher": "South African Revenue Service (SARS)",
        "quote": "JurisdictionPublication details Date of Entry into Force\nGovernment Gazette NumberPublication Date",
        "quote_sha256": "361661de5cb156ed086d7f538396b0b9e19d2231b7b2a15252b19d138692c875",
        "retrievedAt": "2026-10-20T22:32:57.986Z",
        "scope": "Header roles for SARS Germany table row",
        "source_id": "04-sars-rest-world",
        "start_char": 4986,
        "url": "https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/dtas-and-protocols-rest-of-the-world/"
      },
      {
        "body_path": "legal-qa/material-status/evidence/04-sars-rest-world.body.txt",
        "body_sha256": "78b22b0f8f5ff02d845cdaa24dcc39e28f44fc93198ab4f685a520f3e0955891",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {
          "1973-05-25": "South African Government Gazette publication date, NOT signature/entry",
          "1975-02-28": "entry into force"
        },
        "end_char": 7710,
        "id": "sars-germany-row",
        "local_body_url": "/material-status/evidence/04-sars-rest-world.body.txt",
        "publisher": "South African Revenue Service (SARS)",
        "quote": "Germany[GG 3898](https://www.sars.gov.za/lapd-inta-dta-2012-39-dta-germany-gg-3898/)25 May 197328 February 1975",
        "quote_sha256": "a8c87de5a4be9cc6f0909c638909ca7df7e9da2931d6a3eacf156cbbb4156ea4",
        "retrievedAt": "2026-10-20T22:32:57.986Z",
        "scope": "Germany row in SARS in-force Rest of the World table; headers identify publication date then entry into force",
        "source_id": "04-sars-rest-world",
        "start_char": 7599,
        "url": "https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/dtas-and-protocols-rest-of-the-world/"
      },
      {
        "body_path": "legal-qa/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "body_sha256": "56e728873e2eec704a4f9e9cb8a478b25aa056acd349305063acf89de5799d54",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {
          "2008-09-09": "BMF instrument date, not entry/effect",
          "not_in_force": "publisher status observed at retrievedAt"
        },
        "end_char": 4701,
        "id": "za-2008-not-in-force",
        "local_body_url": "/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "publisher": "German Federal Ministry of Finance (BMF)",
        "quote": "Abkommen vom 9. September 2008Inkrafttreten:noch nicht in Kraft getreten",
        "quote_sha256": "3ee34ff9396b031de11b2da50f5d62357ac7aad0cc8b28fde10acc77b0070e53",
        "retrievedAt": "2026-10-20T22:33:58.419Z",
        "scope": "2008 Germany–South Africa agreement only; not 1973 instrument",
        "source_id": "14-bmf-southafrica-treaties",
        "start_char": 4629,
        "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA.html"
      },
      {
        "body_path": "legal-qa/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "body_sha256": "56e728873e2eec704a4f9e9cb8a478b25aa056acd349305063acf89de5799d54",
        "confidence": "high for exact publisher statement, not independent human legal approval",
        "date_role_binding": {
          "2024-03-06": "BMF amending-protocol date, not entry/effect",
          "not_in_force": "publisher status observed at retrievedAt"
        },
        "end_char": 4796,
        "id": "za-2024-protocol-not-in-force",
        "local_body_url": "/material-status/evidence/14-bmf-southafrica-treaties.body.txt",
        "publisher": "German Federal Ministry of Finance (BMF)",
        "quote": "Änderungsprotokoll vom 6. März 2024Inkrafttreten:noch nicht in Kraft getreten",
        "quote_sha256": "960a8bdcf4b2844a23afbd548fbb8823663a82d21522d0eb642c2a658f8135e6",
        "retrievedAt": "2026-10-20T22:33:58.419Z",
        "scope": "Separate 2024 protocol amending the 2008 agreement only",
        "source_id": "14-bmf-southafrica-treaties",
        "start_char": 4719,
        "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA.html"
      }
    ],
    "human_legal_approval": false,
    "metadata_only": true,
    "note": "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.",
    "proposal_sha256": "d5185425d5d26d4af64d6c442a61ee7ed05e4e7395fb5b8792deb2efc405b3f1"
  },
  "metadata_language": "en",
  "notes": [
    "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."
  ],
  "origin": "retained source adapter",
  "pair": "DE-ZA",
  "pair_name": "Germany / South Africa",
  "public_release_permitted": false,
  "raw_page_observation_provenance": {
    "original_intake_record": {
      "adapter_kind": "pdf-only",
      "authentic_languages_recorded": [
        "de",
        "en"
      ],
      "citation": "BGBl. 1974 II S. 1186",
      "dates": {
        "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"
      },
      "dates_evidence": "Existing bounded source triage, not qualified legal/currentness review",
      "id": "de-south-africa-1974-base",
      "labels": [
        "PDF-only adapter (existing baseline; not a new reader)",
        "Unreviewed",
        "Missing-amendment chain / currentness not verified",
        "Not an operative-law representation",
        "Future instrument / negotiation non-operative (recorded snapshot)",
        "Future instrument / negotiation non-operative (recorded snapshot)"
      ],
      "manifest_path": "data/editions/de-south-africa-1974-base.json",
      "manifest_sha256": "f6b3523d2db94984ba8e6e199dba3ffba442191217f713b1c49ee36090e32b18",
      "official_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=2",
      "pair_id": "DE-ZA",
      "pair_name": "Germany–South Africa",
      "pdf_path": "adapters/de-south-africa-1974-base/original.pdf",
      "reader_ready": false,
      "relationships": [
        {
          "evidence": [
            {
              "pdf_page": 9,
              "quote": "    Südafrika                          R-A               U:        09.09.2008        KR                KR"
            }
          ],
          "kind": "future-instrument-or-negotiation-not-operative",
          "status_key": "P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement."
        },
        {
          "evidence": [
            "cached-official-article"
          ],
          "kind": "signed-not-operative-replacement-and-protocol",
          "signature_dates": [
            "2008-09-09",
            "2024-03-06"
          ],
          "status": "Cached BMF article explicitly says noch nicht in Kraft getreten. Do not reject 1973 convention solely because newer instruments exist."
        }
      ],
      "route": "pairs/de-za/index.html",
      "source_page_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA.html",
      "source_sha256": "583fc57f37ac3a27226b3000820b0fc1e7d068e240202706e8e40fa576924474"
    },
    "superseded_unbound_metadata": {
      "dates": {
        "application_basis": "Exact matching signature row, final general-application column of roster I.1. Not a universal tax-specific rule.",
        "article_entry_statements": [
          "28. Februar 1975",
          "noch nicht in Kraft getreten",
          "noch nicht in Kraft getreten"
        ],
        "consent_law_date": "1974-09-02",
        "gazette_publication": "1974-09-05",
        "general_tax_application_from": "1965-01-01",
        "roster_application_note": "Last column is general application, not entry into force. Raw multi-instrument row retained.",
        "roster_printed_dates": [
          "25.01.1973",
          "01.01.1965"
        ],
        "signature": "1973-01-25",
        "signature_basis": "law/header and closing when present; OCR evidence is provisional, not human-verified",
        "signature_present_verbatim_in_roster": true,
        "treaty_entry_into_force": null
      },
      "edition_label": "de-south-africa-1974-base",
      "material_issues": [],
      "notes": [
        "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",
        "Future instrument / negotiation non-operative (recorded snapshot)",
        "Future instrument / negotiation non-operative (recorded snapshot)"
      ],
      "relationships": [],
      "short_status": null
    }
  },
  "reader_ready": false,
  "recorded_authentic_languages": [
    "de",
    "en"
  ],
  "review": "Unreviewed; qualified human review pending",
  "review_preview_release_permitted": true,
  "short_status": "1973 agreement · listed in force",
  "sources": [
    {
      "label": "Original PDF",
      "origin": "private",
      "path": "/adapters/de-south-africa-1974-base/original.pdf",
      "sha256": "583fc57f37ac3a27226b3000820b0fc1e7d068e240202706e8e40fa576924474",
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Suedafrika/1974-09-05-Suedafrika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=2"
    }
  ],
  "supplements": {},
  "texts": {},
  "title": "Germany–South Africa: 1973 agreement, 1974 publication"
}