(1) Dieses Abkommen berührt nicht die steuerlichen Vor-
rechte, die den Diplomaten oder Konsularbeamten nach den
allgemeinen Regeln des Völkerrechts oder aufgrund besonderer
Übereinkünfte zustehen.
(2) Ungeachtet des Artikels 4 gilt eine natürliche Person, die
Mitglied einer diplomatischen Mission oder einer konsu-
larischen Vertretung eines Vertragsstaats ist, die im anderen
Vertragsstaat oder in einem dritten Staat gelegen ist, für die
Zwecke dieses Abkommens als im Entsendestaat ansässig,
wenn sie
a) nach dem Völkerrecht im Empfangsstaat mit Einkünften
oder Veräußerungsgewinnen aus Quellen außerhalb dieses
Staates oder mit außerhalb dieses Staates gelegenem Ver-
mögen nicht steuerpflichtig ist und
b) im Entsendestaat den gleichen Verpflichtungen bezüglich
der Steuer von ihrem gesamten Einkommen, vom Vermögen
oder vom Veräußerungsgewinn unterworfen ist wie die in
diesem Staat ansässigen Personen.
Citation to select or copy
Germany / Ghana; BGBl. 2006 II S. 1018; edition de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07; article 30; Deutsch; unreviewed source text, current applicability unverified; /editions/de-ghana-2006-base/de/articles/article-30/
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-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-12-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2004-08-12
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. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.