(2) La Convention entrera en vigueur dès l’échange des ins-
truments de ratification et s’appliquera dans chacun des États
contractants,
a) en ce qui concerne les impôts perçus par voie de retenue à
la source, aux sommes mises en paiement le 1er janvier ou
après le 1er janvier de l’année civile qui suit l’année au cours
de laquelle la Convention est entrée en vigueur;
b) en ce qui concerne les autres impôts, à ceux perçus pour des
périodes débutant le 1er janvier ou après le 1er janvier de l’an-
née civile qui suit l’année au cours de laquelle la Convention
est entrée en vigueur;
c) en ce qui concerne l’échange de renseignements visé à l’ar-
ticle 26 le 1er janvier ou après le 1er janvier de l’année civile
qui suit l’année au cours de laquelle la Convention est entrée
en vigueur et trouvera à s’appliquer;
d) en ce qui concerne l’assistance en matière de recouvre-
ment des impôts visée à l’article 27 le 1er janvier ou après le
1er janvier de l’année civile qui suit l’année au cours de
laquelle la Convention est entrée en vigueur et trouvera à
s’appliquer.
(3) La convention entre la République fédérale d’Allemagne et
la République Tunisienne en vue d’éviter les doubles impositions
en matière d’impôts sur le revenu et sur la fortune signée à Tunis
le 23 décembre 1975 ainsi que le protocole final de même date
cesseront d’être en vigueur dès l’entrée en vigueur de la présente
Convention; ils ne seront plus applicables à partir des dates aux-
quelles la présente Convention trouvera à s’appliquer.
Citation to select or copy
Germany / Tunisia; BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol); edition de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28; article 30; Français; unreviewed source text, current applicability unverified; /editions/de-tunisia-2018-base/fr/articles/article-30/
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
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Text available here
Deutsch, Français
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2018-12-28
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2018-02-08
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.