Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 24/08/2019

Germany

Reservation contained in a letter from the Federal Minister for Foreign Affairs of Germany, dated 28 August 2015, deposited with the Secretary General of the OECD, together with the instrument of ratification, on 28 August 2015 - Or. Engl.

In accordance with Article 30, paragraph 1.b, of the Convention, the Federal Republic of Germany reserves the right – with respect with all taxes, contributions and ancilliary payments listed in Article 2, paragraph 1, of the Convention – not to provide assistance in recovery in accordance with Articles 11 to 16 of Section II of the Convention.
Period covered: 01/12/2015 -
Articles concerned : 30


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.