2. This Convention shall not restrict in any manner any
exclusion, exemption, deduction, credit, or other allowance now
or hereafter accorded:
a) by the laws of either Contracting State; or
b) by any other agreement to which the Contracting States are
party.
3.
a) Notwithstanding the provisions of subparagraph b) of
paragraph 2:
aa) the Contracting States agree that any question arising
as to the interpretation or application of the Convention
and, in particular, whether a taxation measure is within
the scope of the Convention, shall be determined
exclusively in accordance with the provisions of Article
25 (Mutual Agreement Procedure) of the Convention;
and
bb) the provisions of any other agreement shall not apply to
a taxation measure unless the competent authorities
agree that the measure is not within the scope of Arti-
cle 24 (Non-discrimination) of this Convention.
b) For the purposes of this paragraph, a “measure” is a law,
regulation, rule, procedure, decision, administrative action,
or any similar provision or action.
4.
a) Except to the extent provided in paragraph 5, this
Convention shall not affect the taxation by the United States
of its residents (as determined under Article 4 (Residence))
and its citizens.
b) Notwithstanding the other provisions of this Convention, a
former citizen or long-term resident of the United States
may, for the period of ten years following the loss of such
status, be taxed in accordance with the laws of the United
States.
5. The provisions of paragraph 4 shall not affect the benefits
conferred by the United States:
a) under paragraph 2 of Article 9 (Associated Enterprises),
paragraph 6 of Article 13 (Gains), paragraphs 3, 4 and 5 of
Article 18 (Pensions, Annuities, Alimony, Child Support, and
Social Security), paragraph 1 and 5 of Article 18A (Pension
Plans), paragraph 3 of Article 19 (Government Service), and
under Articles 23 (Relief from Double Taxation), 24
(Non-discrimination), and 25 (Mutual Agreement Procedure);
and
b) under paragraph 2 of Article18A (Pension Plans), sub-
paragraph b) of paragraph 1 of Article 19 (Government
Service), and under Articles 20 (Visiting Professors and
Teachers; Students and Trainees) and 30 (Members of
Diplomatic Missions and Consular Posts), upon individuals
who are neither citizens of, nor have immigrant status in, the
United States.
6. Nothing in the Convention shall be construed to prevent
the Federal Republic of Germany from imposing its taxes on
amounts included in the income of a resident of the Federal
Republic of Germany according to part 4, 5, and 7 of the
German “Außensteuergesetz”. Where such imposition of tax
gives rise to double taxation, the competent authorities shall
consult for the elimination of such double taxation according to
paragraph 3 of Article 25 (Mutual Agreement Procedure).
7. In the case of an item of income, profit or gain derived by
or through a person that is fiscally transparent under the laws of
either Contracting State, such item shall be considered to be
derived by a resident of a State to the extent that the item is
treated for the purposes of the taxation law of such State as the
income, profit or gain of a resident.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Source form
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Source scope
Exact officially published consolidation, not a privately synthesized or certified current-law text
Retrieved
2026-09-30
Text and language scope
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Review status
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Currentness
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 1 | en | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/en/articles/article-1/
Source, edition and limits
Source edition
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Source form
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Source scope
Exact officially published consolidation, not a privately synthesized or certified current-law text
Retrieved
2026-09-30
Text and language scope
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Review status
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Currentness
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription