(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
capital all taxes imposed on total income, on total capital, or on
elements 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 the Federal Republic of 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 the Republic of Cyprus:
the income tax,
the corporate income tax,
the special contribution for the defence of the Republic,
the immovable property tax, and
the capital gains tax
including the supplements levied thereon
(hereinafter referred to as “Cyprus tax”).
(4) The Agreement shall apply also to any identical or substan-
tially similar 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
Cyprus / Germany; BGBl. 2011 II S. 1068; edition de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07; article 2; English; unreviewed source text, current applicability unverified; /editions/de-cyprus-2011-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-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2011-11-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2011-02-18
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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.
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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: 2021-02-19; entry into force: 2021-12-08; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
The original signing clause identifies German, Greek and English as authentic. Only German and English are supplied; the authentic Greek version is NOT included. The clause gives English precedence in divergent interpretation of the German and Greek texts. 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-cyprus-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-18; consent law 2011-11-01; Gazette publication 2011-11-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 21/21 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.