AGREEMENT BETWEEN THE KYRGYZ REPUBLIC AND FEDERAL REPUBLIC OF GERMANY

of December 1, 2005

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property

Kyrgyz Republic and Federal Republic of Germany,

wishing to sign for the purpose of development and strengthening of economic, scientific and technical and cultural cooperation between both States the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property,

agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State or one of its administrative-territorial educations irrespective of method and method of their collection.

2. All taxes levied from total of income, cumulative property or from separate elements of the income or property, including taxes on the income from alienation of personal or real estate, taxes levied from salary fund, paid by the companies, and also the taxes levied from the income from property surplus are considered as taxes on the income and property.

3. The existing taxes to which action of this agreement extends are, in particular:

a) in the Federal Republic of Germany: income tax;

tax on corporations; tax of trade and property tax,

including tax allowances to them (further the referred to as "German taxes");

b) in the Kyrgyz Republic:

the income tax and income from legal entities; income tax of physical persons

(further the referred to as "Kyrgyz taxes").

4. This agreement is applied also to any identical or in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes which will be made to their corresponding tax legislations.

Article 3. General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the term "Kyrgyz Republic" means in geographical sense the territory of the Kyrgyz Republic in which the Kyrgyz Republic performs the sovereign rights and jurisdiction according to international law and on which the tax legislation of the Kyrgyz Republic acts;

b) the term "Federal Republic of Germany" means the territory of the Federal Republic of Germany, and also the region of seabed, adjacent to the territorial sea, its subsoil, and also the water thickness located over them in which the Federal Republic of Germany according to international law and the national legal system performs the sovereign rights and jurisdiction for the purpose of investigation, development and preserving natural resources, both live, and lifeless, and also for the purpose of management of them;

c) the terms "Contracting State" and "other Contracting State" mean the Kyrgyz Republic or the Federal Republic of Germany, depending on context;

d) the term "person" means physical person, the company and any other consolidation of persons;

e) the term "company" means the legal entity or legal subject which

for the purposes of the taxation is considered as the legal entity;

f) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;

g) the term "international carriages" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft is operated only between the Items located in other Contracting State;

h) the term "national person" means:

aa) in relation to the Federal Republic of Germany:

any German in understanding of the Fundamental law of the Federal Republic of Germany, and also any legal entity, partnership and other consolidation of persons founded according to the legislation existing in the Federal Republic of Germany;

bb) in relation to the Kyrgyz Republic:

any physical person having nationality of the Kyrgyz Republic and also any legal entity, partnership or any other association which received the status according to the legislation of the Kyrgyz Republic;

i) the term means "competent authority":

aa) in relation to the Federal Republic of Germany the Federal Ministry of Finance or body to which it delegated the powers;

bb) in relation to the Kyrgyz Republic the Ministry of Economics and finance or his authorized representative.

2. If other does not follow from context, in case of application by the Contracting State of this agreement any term which is not determined in the Agreement has that significance which during action of this agreement to it is attached by the legislation of this State on taxes to which action of this agreement extends, and value agrees to the tax legislation applied in this State prevails over any value which this term has according to other legislation of this State.

Article 4. Resident

1. For the purposes of this agreement the term "resident of the Contracting State" means any person who by the legislation of this State is subject in it to the taxation on the basis of the residence, the permanent residence, the location of the governing body or other similar criterion, including also this State and its administrative-territorial educations. The specified term does not extend, however, to person who is subject to the taxation in this State only concerning the income from sources in this State or concerning the property located in this State.

2. If according to provisions of Item 1 of this Article the physical person is resident of both Contracting States, following provisions are applied:

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