Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Reservations
Status as of 22/10/2019
GermanyReservation 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