(1) Gains derived by a resident of a Contracting State from the alienation of immovable
property situated in the other Contracting State may be taxed in that other State.
(2) Gains from the alienation of shares and similar rights in a company‚ the assets of
which consist directly or indirectly principally of immovable property situated in a
Contracting State‚ may be taxed in that State.
(3) Gains from the alienation of movable property forming part of the business property
of a permanent establishment which an enterprise of a Contracting State has in the other
Contracting State, including such gains from the alienation of such a permanent
establishment (alone or with the whole enterprise)‚ may be taxed in that other State.
(4) Gains of an enterprise of a Contracting State from the alienation of ships or aircraft
operated in international traffic or movable property pertaining to the operation of such
ships or aircraft‚ shall be taxable only in that State.
(5) Gains from the alienation of any property other than that referred to in the preceding
paragraphs‚ shall be taxable only in the Contracting State of which the alienator is a
resident.
(6) Where an individual was a resident of a Contracting State for a period of 5 years or
more and has become a resident of the other Contracting State‚ paragraph 5 shall not
prevent the first-mentioned State from taxing under its domestic law the capital
appreciation of shares in a company resident in the first-mentioned State for the period of
residency of that individual in the first-mentioned State. In such case‚ the appreciation of
capital taxed in the first-mentioned State shall not be included in the determination of the
subsequent appreciation of capital by the other State.
Citation to select or copy
Germany / South Africa; Germany / South Africa, 2008 convention source publication; edition de-south-africa-2008-not-in-force; article 13; English; unreviewed source text, current applicability unverified; /editions/de-south-africa-2008-not-in-force/en/articles/article-13/
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.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
Germany / South Africa, 2008 convention source publication
BMF currently lists the agreement dated 9 September 2008 as “noch nicht in Kraft getreten”. This is the 2008 source publication, not the 1973 agreement. BMF separately lists the amending protocol dated 6 March 2024 as not yet in force; that separate protocol is not incorporated here. The integral protocol supplied with the 2008 source remains part of this edition. Entry/termination provisions in the treaty body are conditions, not evidence that this agreement entered into force. The source reader may remain searchable with this label.
BMF instrument date, not entry/effect
2008-09-09
separate amending-protocol date, not entry/effect
2024-03-06
No entry/effect date established; BMF lists both not yet in force at retrieval
No universal date asserted
Retained status evidence and exact quotes
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-reported status only. Currentness and human legal approval remain unverified.
Edition
de-south-africa-2008-not-in-force
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Edition notes and known limitations
Entry/termination clauses are source wording, not proof of ratification or operation. References to the 1973 agreement inside the 2008 source remain verbatim, but no 1973/1974 body has been imported.
The separate 2024 protocol is not incorporated. Not part of any current-law count.
BMF currently lists the agreement dated 9 September 2008 as “noch nicht in Kraft getreten”. This is the 2008 source publication, not the 1973 agreement. BMF separately lists the amending protocol dated 6 March 2024 as not yet in force; that separate protocol is not incorporated here. The integral protocol supplied with the 2008 source remains part of this edition. Entry/termination provisions in the treaty body are conditions, not evidence that this agreement entered into force. The source reader may remain searchable with this label.