(1) This Agreement shall apply to taxes on income and on
capital imposed on behalf of a Contracting State, of a Land or a
political subdivision or local authority thereof, irrespective of the
manner in which they are levied.
(2) There shall be regarded as taxes on income and on capi-
tal all taxes imposed on total income, on total capital, or on ele-
ments of income or of capital, including taxes on gains from the
alienation of movable or immovable property, taxes on the total
amounts of wages or salaries paid by enterprises, as well as
taxes on capital appreciation.
(3) The existing taxes to which this Agreement shall apply are
in particular:
a) in Germany:
– the income tax (Einkommensteuer);
– the corporation tax (Körperschaftsteuer);
– the trade tax (Gewerbesteuer) and
– the capital tax (Vermögensteuer)
including the supplements levied thereon
(hereinafter referred to as “German tax”);
b) in Bulgaria:
– the personal income tax;
– the corporate income tax and
– the real property tax
(hereinafter referred to as “Bulgarian tax”).
(4) The Agreement shall apply also to any substantially simi-
lar taxes that are imposed after the date of signature of the
Agreement in addition to, or in place of, the existing taxes. The
competent authorities of the Contracting States shall notify
each other of any significant changes that have been made in
their respective taxation laws.
Citation to select or copy
Bulgaria / Germany; BGBl. 2010 II S. 1286; edition de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23; article 2; English; unreviewed source text, current applicability unverified; /editions/de-bulgaria-2010-base/en/articles/article-2/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2010-11-23
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2010-01-25
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-bulgaria-2010-base/. PDF page links identify pages, not verified paragraph correspondence.