S.I. No. 508/2021 - Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2021

1. This Protocol shall be ratified; the instruments of ratification shall be exchanged as soon as possible.

2. This Protocol shall enter into force on the day of the exchange of the instruments of ratification. The Agreement as amended by this Protocol shall thereupon have effect

a) in Germany

i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January in the calendar year next following the year in which this Protocol enters into force;

ii) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January in the calendar year next following the year in which this Protocol enters into force;

b) in Ireland

i) in the case of income tax, universal social charge and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the year in which this Protocol enters into force;

ii) in the case of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the year in which this Protocol enters into force.

Done at Dublin on 19

th

January 2021 in duplicate in the German and English languages, both texts being equally authoritative.

For the Federal Republic of Germany

For Ireland

Deike Potzel

Simon Coveney

GIVEN under the Official Seal of the Government,

28 September, 2021.

MICHEÁL MARTIN,

Taoiseach.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

8

th October,

2021.

WHEREAS it is enacted by section 826(1) (as amended by

section 157

of the

Finance Act 2010

(No. 5 of 2010)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997) that where the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of income tax, corporation tax in respect of income and chargeable gains, capital gains tax or any taxes of a similar character imposed by the laws of the State or by the laws of that territory and, in the case of taxes of any kind or description imposed by the laws of the State or the laws of that territory, in relation to exchanging information for the purposes of the prevention and detection of tax evasion, granting relief from taxation under the laws of that territory to persons who are resident in the State for the purposes of tax or collecting and recovering tax (including interest, penalties and costs in connection with such tax) for the purpose of the prevention of tax evasion, and that it is expedient that those arrangements should have the force of law, and that the order so made is referred to in Part 1 of Schedule 24A of the

Taxes Consolidation Act 1997

, then, subject to section 826 of that Act, the arrangements shall, notwithstanding any enactment, have the force of law as if such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 1 of Schedule 24A;

AND WHEREAS it is further enacted by

section 826

(6) of the

Taxes Consolidation Act 1997

that where such an order is proposed to be made, a draft of the order shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann;

AND WHEREAS a draft of the following Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann;

NOW, the Government, in exercise of the powers conferred on them by

section 826

(1) (as amended by

section 157

of the

Finance Act 2010

(No. 5 of 2010)) of the

Taxes Consolidation Act 1997

, hereby order as follows