INCOME TAX ACT, 1962September 25th, 2020
FiledSeptember 25th, 2020In terms of section 108(2) of the Income Tax Act, 1962 (Act 58 of 1962), I do hereby declare that the Agreement set out in the Schedule to this Proclamation has, under section 108(1) of the said Act, been entered into between the Republic of South Africa and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income.
Signed date: January 25, 1973 In force date: February 28, 1975April 10th, 2014
FiledApril 10th, 2014Effective date: Income subject to withholding tax, from January 1, 1965. Other provisions: in the F.R.G., from assessment period 1965; in South Africa, from assessment period ending February 28, 1965. See Article 25.
INCOME TAX ACT, 1962March 27th, 2001
FiledMarch 27th, 2001In terms of section 108(2) of the Income Tax Act, 1962 (Act 58 of 1962), I do hereby declare that the Agreement set out in the Schedule to this Proclamation has, under section 108(1) of the said Act, been entered into between the Republic of South Africa and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income.