EN · Complete source supplements

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

All supplemental source text in this language: title, preamble, execution formula, authentic-language clause, typeset signature names, and the integral 2008 protocol. No separate signature formula is printed after provision 4(g). None is invented. Article28 identifies this 2008 protocol as integral; it is not the separate 2024 amendment.

TitlePDF 1 · en-pdf-001-line-001Agreement
PDF 1 · en-pdf-001-line-002between
PDF 1 · en-pdf-001-line-003the Federal Republic of Germany
PDF 1 · en-pdf-001-line-004and
PDF 1 · en-pdf-001-line-005the Republic of South Africa
PDF 1 · en-pdf-001-line-006for the Avoidance of Double Taxation
PDF 1 · en-pdf-001-line-007with respect to Taxes on Income and on Capital

PreamblePDF 2 · en-pdf-002-line-002Preamble
PDF 2 · en-pdf-002-line-003The Federal Republic of Germany
PDF 2 · en-pdf-002-line-004and
PDF 2 · en-pdf-002-line-005the Republic of South Africa -
PDF 2 · en-pdf-002-line-006desiring to promote their mutual economic relations by removing fiscal obstacles‚ -
PDF 2 · en-pdf-002-line-007Have agreed as follows:

Closing

PDF 34 · en-pdf-034-line-020In witness whereof the undersigned‚ being duly authorised thereto‚ have signed this

PDF 34 · en-pdf-034-line-021Agreement.

PDF 35 · en-pdf-035-line-002Done at Berlin this 9 th day of September 2008 in two originals‚ each in the German and

PDF 35 · en-pdf-035-line-003English languages‚ both texts being equally authentic.

Signature Germany

PDF 35 · en-pdf-035-line-004For the

PDF 35 · en-pdf-035-line-006Federal Republic of Germany

PDF 35 · en-pdf-035-line-008Gernot Erler

Signature South Africa

PDF 35 · en-pdf-035-line-005For the

PDF 35 · en-pdf-035-line-007Republic of South Africa

PDF 35 · en-pdf-035-line-009Manuel

Protocol IntroductionPDF 36 · en-pdf-036-line-001Protocol
PDF 36 · en-pdf-036-line-002to the Agreement
PDF 36 · en-pdf-036-line-003between
PDF 36 · en-pdf-036-line-004the Federal Republic of Germany
PDF 36 · en-pdf-036-line-005and
PDF 36 · en-pdf-036-line-006the Republic of South Africa
PDF 36 · en-pdf-036-line-007for the Avoidance of Double Taxation with
PDF 36 · en-pdf-036-line-008respect to Taxes on Income and on Capital,
PDF 36 · en-pdf-036-line-009signed on September 9 th 2008
PDF 36 · en-pdf-036-line-010On signing the Agreement between the Federal Republic of Germany and the Republic
PDF 36 · en-pdf-036-line-011of South Africa for the Avoidance of Double Taxation with respect to Taxes on Income
PDF 36 · en-pdf-036-line-012and on Capital the signatories being duly authorised thereto‚ have in addition agreed on
PDF 36 · en-pdf-036-line-013the following provisions which shall form an integral part of the said Agreement:

Protocol 1PDF 36 · en-pdf-036-line-0141.
PDF 36 · en-pdf-036-line-015With reference to Article 7:
PDF 36 · en-pdf-036-line-016a)
PDF 36 · en-pdf-036-line-017Where an enterprise of a Contracting State sells goods or merchandise or
PDF 36 · en-pdf-036-line-018carries on business in the other Contracting State through a permanent
PDF 36 · en-pdf-036-line-019establishment situated therein‚ the profits of that permanent establishment
PDF 36 · en-pdf-036-line-020shall not be determined on the basis of the total amount received therefor
PDF 36 · en-pdf-036-line-021by the enterprise but only on the basis of the amount which is attributable
PDF 36 · en-pdf-036-line-022to the actual activity of the permanent establishment for such sales or
PDF 36 · en-pdf-036-line-023business.
PDF 37 · en-pdf-037-line-002b)
PDF 37 · en-pdf-037-line-003In the case of contracts‚ in particular for the survey‚ supply‚ installation or
PDF 37 · en-pdf-037-line-004construction of industrial‚ commercial or scientific equipment or
PDF 37 · en-pdf-037-line-005premises‚ or of public works‚ where the enterprise has a permanent
PDF 37 · en-pdf-037-line-006establishment in the other Contracting State‚ the profits of such permanent
PDF 37 · en-pdf-037-line-007establishment shall not be determined on the basis of the total amount of
PDF 37 · en-pdf-037-line-008the contract‚ but only on the basis of that part of the contract which is
PDF 37 · en-pdf-037-line-009effectively carried out by the permanent establishment in the Contracting
PDF 37 · en-pdf-037-line-010State in which it is situated. Profits derived from the supply of goods to
PDF 37 · en-pdf-037-line-011that permanent establishment or profits related to the part of the contract
PDF 37 · en-pdf-037-line-012which is carried out in the Contracting State in which the head office of the
PDF 37 · en-pdf-037-line-013enterprise is situated shall be taxable only in that State.

Protocol 2PDF 37 · en-pdf-037-line-0142.
PDF 37 · en-pdf-037-line-015With reference to Articles 18 and 29:
PDF 37 · en-pdf-037-line-016a)
PDF 37 · en-pdf-037-line-017In the case of salaries, wages and other similar remuneration paid by a
PDF 37 · en-pdf-037-line-018diplomatic mission or a consular post of a Contracting State to its local
PDF 37 · en-pdf-037-line-019recruits, paragraph 1 of Article 18 shall first apply 2 years after the date or
PDF 37 · en-pdf-037-line-020period described in paragraph 2 of Article 29. Until that time, paragraphs
PDF 37 · en-pdf-037-line-0211 and 2 of Article 15 of the Agreement between the Federal Republic of
PDF 37 · en-pdf-037-line-022Germany and the Republic of South Africa for the Avoidance of Double
PDF 37 · en-pdf-037-line-023Taxation with respect to Taxes on Income signed on 25 January 1973 shall
PDF 37 · en-pdf-037-line-024apply in respect of these salaries, wages and other similar remuneration.
PDF 37 · en-pdf-037-line-025b)
PDF 37 · en-pdf-037-line-026The provisions of subparagraph (a) shall apply only in respect of those
PDF 37 · en-pdf-037-line-027local recruits already in the employment of a diplomatic mission or a
PDF 37 · en-pdf-037-line-028consular post of a Contracting State on 31 March 2000.

Protocol 3PDF 38 · en-pdf-038-line-0023.
PDF 38 · en-pdf-038-line-003With reference to Article 23:
PDF 38 · en-pdf-038-line-004It is understood that the provisions of paragraph 5 will only apply while
PDF 38 · en-pdf-038-line-005permanent establishments of companies which are not resident in South Africa are
PDF 38 · en-pdf-038-line-006not liable to the Secondary Tax on Companies or while the Secondary Tax on
PDF 38 · en-pdf-038-line-007Companies is levied on residents of South Africa at a rate of 5 per cent or more.

Protocol 4PDF 38 · en-pdf-038-line-0084.
PDF 38 · en-pdf-038-line-009With reference to Article 25:
PDF 38 · en-pdf-038-line-010To the extent that personal data are exchanged under this Agreement‚ the
PDF 38 · en-pdf-038-line-011following additional provisions shall apply subject to the legal provisions in effect
PDF 38 · en-pdf-038-line-012for each Contracting State:
PDF 38 · en-pdf-038-line-013a)
PDF 38 · en-pdf-038-line-014The recipient shall on request inform the supplying agency regarding the
PDF 38 · en-pdf-038-line-015use of the supplied data and the results achieved thereby.
PDF 38 · en-pdf-038-line-016b)
PDF 38 · en-pdf-038-line-017The supplying agency shall be obliged to ensure that the data to be
PDF 38 · en-pdf-038-line-018supplied are accurate and that they are necessary for and commensurate
PDF 38 · en-pdf-038-line-019with the purpose for which they are supplied. Any bans on data supply
PDF 38 · en-pdf-038-line-020prescribed under applicable domestic law shall be observed. If it emerges
PDF 38 · en-pdf-038-line-021that inaccurate data‚ or data which should not have been supplied‚ have
PDF 38 · en-pdf-038-line-022been supplied‚ the recipient shall be informed of this without delay. That
PDF 38 · en-pdf-038-line-023recipient shall be obliged to correct or delete such data.
PDF 39 · en-pdf-039-line-002c)
PDF 39 · en-pdf-039-line-003Upon application the person concerned shall be informed of the supplied
PDF 39 · en-pdf-039-line-004data relating to that person and of the use to which such data are to be put.
PDF 39 · en-pdf-039-line-005There shall be no obligation to furnish this information if on balance it
PDF 39 · en-pdf-039-line-006becomes evident that the public interest in withholding it outweighs the
PDF 39 · en-pdf-039-line-007interest of the person concerned in receiving it. In all other respects‚ the
PDF 39 · en-pdf-039-line-008right of the person concerned to be informed of the existing data relating
PDF 39 · en-pdf-039-line-009to that person shall be governed by the domestic law of the Contracting
PDF 39 · en-pdf-039-line-010State in whose sovereign territory the application for the information is
PDF 39 · en-pdf-039-line-011made.
PDF 39 · en-pdf-039-line-012d)
PDF 39 · en-pdf-039-line-013The receiving agency shall bear liability in accordance with its domestic
PDF 39 · en-pdf-039-line-014laws in relation to any person suffering unlawful damage as a result of
PDF 39 · en-pdf-039-line-015supply under the exchange of data pursuant to this Agreement. In relation
PDF 39 · en-pdf-039-line-016to the damaged person, the data-receiving State may not plead as a ground
PDF 39 · en-pdf-039-line-017for its discharge that the damage had been caused by the supplying
PDF 39 · en-pdf-039-line-018agency.
PDF 39 · en-pdf-039-line-019e)
PDF 39 · en-pdf-039-line-020The personal data supplied shall be deleted as soon as they are no longer
PDF 39 · en-pdf-039-line-021required for the purpose for which they were supplied.
PDF 39 · en-pdf-039-line-022f)
PDF 39 · en-pdf-039-line-023The Contracting States shall be obliged to keep official records of the
PDF 39 · en-pdf-039-line-024supply and receipt of personal data.
PDF 39 · en-pdf-039-line-025g)
PDF 39 · en-pdf-039-line-026The supplying and the receiving agencies shall be obliged to take effective
PDF 39 · en-pdf-039-line-027measures to protect the personal data supplied against unauthorised
PDF 39 · en-pdf-039-line-028access‚ unauthorised alteration and unauthorised disclosure.