(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a
Contracting State‚ of a Land or a political subdivision or local authority thereof‚
irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital all taxes imposed on total
income‚ on total capital, or on elements of income or of capital‚ including taxes on gains
from the alienation of movable or immovable property‚ taxes on the total amounts of
wages or salaries paid by enterprises‚ as well as taxes on capital appreciation.
(3) The existing taxes to which this Agreement shall apply are in particular:
a)
in the Federal Republic of Germany:
i. the income tax (Einkommensteuer);
ii. the corporation tax (Körperschaftsteuer);
iii. the capital tax (Vermögensteuer); and
iv. the trade tax (Gewerbesteuer);
including the supplements levied thereon;
(hereinafter referred to as ”German tax”);
b)
in South Africa:
i. the normal tax;
ii. the secondary tax on companies; and
iii. the withholding tax on royalties;
(hereinafter referred to as ”South African tax”).
(4) This Agreement shall apply also to any identical or substantially similar taxes that are
imposed after the date of signature of this Agreement in addition to‚ or in place of‚ the
existing taxes. The competent authorities of the Contracting States shall - if necessary for
the application of this Agreement - notify each other of changes that have been made in
their respective taxation laws.
Citation to select or copy
Germany / South Africa; Germany / South Africa, 2008 convention source publication; edition de-south-africa-2008-not-in-force; article 2; English; unreviewed source text, current applicability unverified; /editions/de-south-africa-2008-not-in-force/en/articles/article-2/
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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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.