1978 agreement
| Status: | In force |
|---|---|
| Signed: | 20 October 1978 |
| In force: | 21 December 1980 |
| Effective: | In New Zealand: From income year beginning 1 April 1978. In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978. Refer to Article 29 of the agreement. |
| Legislation: | Double Taxation Relief (Federal Republic of Germany) Order 1980 (New Zealand Legislation website) |
Protocol to the 1978 agreement
| Status: | In force |
|---|---|
| Signed: | 20 October 1978 |
| In force: | 21 December 1980 |
| Effective: | In New Zealand: From income year beginning 1 April 1978. In Germany: Income subject to withholding tax, from 1 January 1978; other provisions, from the calendar year beginning 1 January 1978. Refer to Article 29 of the agreement. |
| Legislation: | Double Taxation Relief (Federal Republic of Germany) Order 1980 (New Zealand Legislation website) |