EN · Physical source page 5

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

Complete native lines of physical PDF page 5. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 5 · en-pdf-005-line-001- 5 -
PDF 5 · en-pdf-005-line-002e)
PDF 5 · en-pdf-005-line-003the term ”company” means any body corporate or any entity that is treated as a
PDF 5 · en-pdf-005-line-004body corporate for tax purposes;
PDF 5 · en-pdf-005-line-005f)
PDF 5 · en-pdf-005-line-006the term ”enterprise” applies to the carrying on of any business;
PDF 5 · en-pdf-005-line-007g) the terms ”enterprise of a Contracting State” and ”enterprise of the other
PDF 5 · en-pdf-005-line-008Contracting State” mean respectively an enterprise carried on by a resident of a
PDF 5 · en-pdf-005-line-009Contracting State and an enterprise carried on by a resident of the other
PDF 5 · en-pdf-005-line-010Contracting State;
PDF 5 · en-pdf-005-line-011h) the term ”business” includes the performance of professional services and of other
PDF 5 · en-pdf-005-line-012activities of an independent character;
PDF 5 · en-pdf-005-line-013i)
PDF 5 · en-pdf-005-line-014the term ”international traffic” means any transport by a ship or aircraft operated
PDF 5 · en-pdf-005-line-015by an enterprise of a Contracting State‚ except when the ship or aircraft is
PDF 5 · en-pdf-005-line-016operated solely between places in the other Contracting State;
PDF 5 · en-pdf-005-line-017j)
PDF 5 · en-pdf-005-line-018the term ”national” means:
PDF 5 · en-pdf-005-line-019i.
PDF 5 · en-pdf-005-line-020in respect of the Federal Republic of Germany‚
PDF 5 · en-pdf-005-line-021any German within the meaning of the Basic Law of the Federal Republic
PDF 5 · en-pdf-005-line-022of Germany and any legal person‚ partnership and association deriving its
PDF 5 · en-pdf-005-line-023status as such from the laws in force in the Federal Republic of Germany;
PDF 5 · en-pdf-005-line-024ii.
PDF 5 · en-pdf-005-line-025in respect of South Africa‚
PDF 5 · en-pdf-005-line-026any individual possessing the nationality of South Africa and any legal
PDF 5 · en-pdf-005-line-027person or association deriving its status as such from the laws in force in
PDF 5 · en-pdf-005-line-028South Africa;