Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.
If the law of either Contracting State or international obligations existing at present or established hereafter between the Contracting States in additions to this Agreement contain a regulation entitling a resident of a Contracting State to a treatment more favourable than is provided for by this Agreement, such regulation shall, to the extent that it is more favourable, not be affected by this Agreement.
This Agreement shall also apply to Land Berlin, provided that the Government of the Federal Republic of Germany has not made a contrary declaration to the Government of the Kingdom of Thailand within three months from the date of entry into force of this Agreement.
1 This Agreement shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.
2 This Agreement shall enter into force after the expiration of one month following the date on which the instruments of ratification are exchanged and shall thereupon have effect: (a) In respect of German tax, for taxes which are levied for the calendar year 1967 and for the subsequent calendar years. (b) In respect of Thai tax 1. for the taxes on income, for the income of the calendar year 1967 and of subsequent calendar years and of accounting periods ending in the calendar year 1967 and subsequent calendar years; 2. for taxes on capital the payment of which is required on or after the first day of January 1967.
This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the 30th day of June in any calendar year beginning after the expiry of three years from the date of its entry into force give to the other Contracting State, through the diplomatic channel, written notice of termination and, in such event, this Agreement shall cease to be effective: (a) In respect of German tax, for taxes which are levied for the calendar year following the year in which the notice of termination is given. (b) In respect of Thai tax
1. for the taxes on income, for the income of the calendar year following the year in which the notice of termination is given and of accounting periods ending in that calendar year; 2. for taxes on capital the payments of which is required on or after the first day of January of the calendar year following the year in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned being duly authorized thereto have signed this Agreement and have affixed thereto their seals.
DONE at Bangkok on this tenth day of July, one thousand nine hundred and sixty-seven, in six originals, two each in the Thai, German and English languages, all texts being equally authentic, except in the case of doubt when the English text shall prevail.
Bundesrepublik Deutschland Bangkok
Excellency: Bangkok, July 10th,1967
With reference to the Agreement signed today between the Federal Republic of Germany and the Kingdom of Thailand for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, I have the honour to inform you on behalf of the Government of the Federal Republic of Germany that the two Contracting States have agreed that the provisions referred to below shall be applied as follows:
1. The term wholly or almost wholly as used in Article 5 paragraph 5, subparagraph c, shall be understood to mean that the persons activities for enterprises other than those referred to therein are of such minor importance in relation to his activities for or on behalf of the enterprise mentioned therein that for all practical purposes such person may be regarded as working solely for or on behalf of the latter enterprises.
2. Article 22, paragraphs 2 a) and 3 a), shall not apply to any dividends paid by a company which does not derive its income exclusively or almost exclusively a) from producing, selling goods or merchandise, leasing or renting rendering services, or doing banking or insurance business, or b) from dividends paid by one or more companies, being residents of Thailand, more than 25 per cent of the voting shares of which are owned by the first-mentioned company, which themselves derive their income exclusively or almost exclusively from producting, selling goods or merchandise, leasing or letting, rendering services or doing banking or insurance business.
In case of such dividends Article 22, paragraphs 2 b) and 3 b) shall apply.
I should be grateful if you could confirm your agreement with the above and that, in such case, this note and your reply thereto should be deemed to be part of the Agreement.
Accept, Excellency, the renewed assurance of my highest consideration,.
His Excellency Von Schweintz Thannat Khoman Minister of Foregin Affairs Bangkok
Ministry of Foreign Affairs Saranrom Palace 10th July, B.E.2510
Excellency,
I have the honour to acknowledge the receipt of Your Excellencys Note V4-80 No.181/67 of todays date, which reads as follows:
With reference to the Agreement signed today between the Federal Republic of Germany and the Kingdom of Thailand for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, I have the honour to inform you on behalf of the Government of the Federal Republic of Germany that the two Contracting States have agreed that the provisions referred to below shall be applied as follows:
1. The term wholly or almost wholly as used in Article 5 paragraph 5, subparagraph c), shall be understood to mean that the persons activities for enterprises other than those referred to therein are of such minor importance in relation to his activities for or on behalf of the enterprises mentioned therein that for all practical purposes such person may be regarded as working solelyfor or on behalf of the latter enterprises.
2. Article 22, paragraphs 2 a) and 3 a), shall not apply to any dividends paid by a company which does not derive its income exclusively or almost exclusively a) from producing, selling goods or merchandise, leasing or renting, rendering services, or doing banking or insurance business, or b) from dividends paid by one or more companies, being residents of Thailand, more than 25 percent of the voting shares of which are owned by the first-mentioned company, which themselves derive their income exclusively or almost exclusively from producing, selling goods or merchandise,leasing or letting, rendering services or doing banking or insurance business.
In case of such dividends Article 22, pargraphs 2 b) and 3), shall apply.
I should be grateful if you could confirm your agreement with the above and than in such case, this note and your reply thereto should be deemed to be part of the Agreement.
In reply, I have the honour to confirm the aforementioned agreement and to state that the present Note and Your Excellencys Note under reply shall be regarded as forming part of the Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital signed today.
Accept, Excellency, the renewed assurance of my highest consideration.
Thanat Khoman Minister of Foreign Affairs
His Excellency Monsieur Hand-Ulrich von Schweinitz, Ambassador Extraordinary and Plenipotentiary of the Federal Republic of Germany, Bangkok
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