Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
Germany / South Africa 2008 Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.
The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.
German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.
EN original PDF · Both source hashes and provenance · Complete 2008 source supplements
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Article 1
Persons Covered Article 2
Taxes Covered Article 3
General Definitions Article 4
Resident Article 5
Permanent Establishment Article 6
Income from Immovable Property Article 7
Business Profits Article 8
Shipping and Air Transport Article 9
Associated Enterprises Article 10
Dividends Article 11
Interest Article 12
Royalties Article 13
Capital Gains Article 14
Income from Employment Article 15
Directors’ Fees Article 16
Entertainers and Sportspersons Article 17
Pensions, Annuities and Similar Payments Article 18
Government Service Article 19
Visiting Professors‚ Teachers and Students Article 20
Other Income Article 21
Capital Article 22
Elimination of Double Taxation Article 23
Non-discrimination Article 24
Mutual Agreement Procedure Article 25
Exchange of Information Article 26
Limitation of Benefits Article 27
Members of Diplomatic Missions and Consular Posts Article 28
Protocol Article 29
Entry into Force Article 30
Termination Title, preamble, closing, signatures and full integral 2008 protocol
All physical source pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Physical-page views retain every native source line, including page-number furniture. Original PDFs remain the typography authority. Source line-end hyphens and punctuation are not repaired; English superscript date “9th” is represented as native tokens “9 th”.