The new limited tax treaty between Germany and Jersey reportedly entered into force on 30 January 2016. The treaty, signed 7 May 2015, replaces the 2008 limited tax treaty that was terminated 28 August 2014. The new treaty covers the tax treatment of items of income covered by Article 6 (Pensions and Annuities), Article 7 (Students) and Article 8 (Associated Enterprises). It does not include several of the typical elements included in full tax treaties, such as provisions for permanent establishments, withholding tax rates, exchange of information, etc. The new treaty applies from 29 August 2014.