Germany (13012) – Protocol Amending the Convention of December 3, 1980 for the Avoidance of Double Taxation with Respect to Taxes on Estates, Inheritances, and Gifts

Taxation: Taxes on Estates, Inheritances, and Gifts

Protocol signed at Washington December 14, 1998; Transmitted by the President of the United States of America to the Senate September 21, 1999 (Treaty Doc. 106-13, 106th Congress, 1st Session); Reported favorably by the Senate Committee on Foreign Relations November 3, 1999 (Senate Executive Report No. 106-10, 106th Congress, 1st Session); Advice and consent to ratification by the Senate November 5, 1999; Ratified by the President December 28, 1999; Ratified by Germany November 17, 2000; Ratifications exchanged at Berlin December 14, 2000; Entered into force December 14, 2000.