2. This Convention shall enter into force on the date on
which the instruments of ratification are exchanged and shall
have effect in both Contracting States
a) in respect of taxes withheld at source as well as excise
taxes imposed on insurance premiums for amounts paid or
credited on or after 1 January, 1990;
b) in respect of other taxes on income for any taxable year
(Steuerjahr) or assessment period (Veranlagungszeitraum),
as the case may be, beginning on or after 1 January, 1990,
but excluding any fiscal year (Wirtschaftsjahr) commencing
before such date; and
c) in respect of taxes on capital for the taxes levied on items of
capital owned on or after 1 January, 1990.
3. Where any greater relief from tax would have been afford-
ed to a person entitled to the benefits of the Convention be-
tween the United States of America and the Federal Republic of
Germany for the Avoidance of Double Taxation with Respect to
Taxes on Income and to certain other Taxes, signed on 22 July,
1954, as amended by the Protocol signed on 17 September,
1965 (“the 1954 Convention”), under that Convention than
under this Convention, the 1954 Convention shall, at the elec-
tion of such person, continue to have effect in its entirety for the
first assessment period, or taxable year, with respect to which
the provisions of this Convention would otherwise have effect
under paragraph 2 b).
4. Notwithstanding the foregoing provisions of this Article,
the tax charged pursuant to paragraph 2 a) of Article 10 (Divi-
dends) on dividends (within the meaning of paragraph 4 of that
Article) paid or credited before 1 January, 1992, may exceed
5 percent of the gross amount of the dividends, but shall not
exceed 10 percent thereof.
5. Notwithstanding the foregoing provisions of this Article,
a) the provisions of paragraph 8 of Article 10 (Dividends) shall
have effect in respect of taxes levied on the dividend equiv-
alent amount for assessment periods or taxable years be-
ginning on or after 1 January, 1991, but excluding fiscal
years commencing before such date; for purposes of the
preceding sentence the dividend equivalent amount shall be
treated as paid on the last day of the company’s fiscal year;
b) the provisions of the fourth sentence of paragraph 2 a) of
Article 23 (Relief from Double Taxation) shall not have effect
on dividends paid by a Regulated Investment Company
prior to 1 January, 1991, provided that such Regulated In-
vestment Company was in existence on 1 October, 1988.
6. Notwithstanding the foregoing provisions of this Article,
the following shall apply with respect to items of income de-
scribed in Article 11 (Interest) and in paragraphs 4 and 5 of Ar-
ticle 10 (Dividends):
a) the 1954 Convention, and not this Convention, shall apply
to interest as that term is used in the 1954 Convention, in-
cluding interest derived from a “partiarisches Darlehen” or a
“Gewinnobligation”, paid or credited before 1 January,
1991;
b) income from debt obligations to which paragraph 4 of
Article 10 (Dividends) applies, and income derived from a
“partiarisches Darlehen” or a “Gewinnobligation” to which
paragraph 5 of Article 10 (Dividends) does not apply, and
that is paid or credited on or after 1 January, 1991, shall be
taxable in the Contracting State in which it arises at the
rates provided for in paragraphs 2 and 3 of Article 10;
c) income derived under a “Stille Gesellschaft”, and income
derived from “jouissance” shares or “jouissance” rights, to
which paragraph 5 of Article 10 (Dividends) applies and that
is paid or credited before 1 January, 1991, shall be taxable
in the Contracting State in which it arises at a rate not ex-
ceeding 15 percent of the gross amount;
d) income derived under a “Stille Gesellschaft”, and income
derived from “jouissance” shares or “jouissance” rights, to
which paragraph 5 of Article 10 (Dividends) does not apply,
shall be taxable in the Contracting State in which it arises at
the rates provided for in paragraphs 2 and 3 of Article 10 if
such income is paid or credited on or after 1 January, 1990;
and
e) the foregoing provisions of this paragraph shall not apply to
income described in paragraph 6 of Article 10 (Dividends) or
in paragraph 3 of Article 11 (Interest).
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 32 | en | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/en/articles/article-32/
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