Par Latvijas Republikas un Vācijas Federatīvās Republikas līgumu par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem (Līguma teksts)

1. pants

Spēkā · redakcija pārbaudīta 2026-05-18

With reference to Articles 6 to 21

It is understood, that if the taxation of income in a

Contracting State is effected by way of withholding tax at

source, and if this taxation is limited by the provisions of

this Agreement, the application of this tax reduction or

exemption shall be governed by the national law of that State

in conjunction with the procedures agreed upon for this purpose

between the competent authorities of the two Contracting

States.