Entry into force
1. This Convention shall be ratified and the instruments of ratification shall be exchanged at
Berlin as soon as possible.
- 6
2. This Convention shall enter into force upon the exchange of instruments of ratification
and shall have effect in both Contracting States,
a) 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
Convention enters into force;
b) 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 Convention enters into force.
Official text
Machine-parsed
In force from 8 September 2026
Source page 5
This provision has no official French version. You can read an unofficial machine translation — for understanding only, never to quote.
Section 6 of the Convention between the Federal Republic of Germany and the Republic of Cameroon for the Avoidance of Double Taxation on Air Transport Companies with respect to taxes on Income and Capital/akn/cm/act/loi/undated/340-convention-between-the-federal-republic-of-germany-and-the-republic-of-cameroon-for-the-avoidance-of-double-taxation-on-air-transport-companies-with-respect-to-taxes-on-income-and-capital