{ "citation": "BGBl. 2015 II S. 1326", "currentness_verified": false, "dates": { "gazette_publication_date": "2015-11-26", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "2015-05-07" }, "edition_label": "de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26", "external_readers": {}, "id": "de-jersey-2015-base", "indexed_legal_publication_permitted": false, "input_record": "public-release/combined-discovery-preview.json#de-jersey-2015-base", "kind": "original source edition", "languages": [ "de", "en" ], "legacy_routes": [ "/library/treaties/de-jersey-2015-base/de/", "/library/treaties/de-jersey-2015-base/en/" ], "metadata_language": "en", "notes": [ "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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.", "This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.", "Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control." ], "origin": "retained public reader", "pair": "DE-JE", "pair_name": "Germany / Jersey", "pinned_record": { "country": { "de": "Jersey", "en": "Jersey" }, "currentness": "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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.", "id": "de-jersey-2015-base", "kind": "transcription", "metadata_lang": "en", "publication": {}, "relationships_note": "This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.", "review_status": "Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.", "source": { "citation": "BGBl. 2015 II S. 1326", "form": "official-publication PDF with native text layer; reader is a machine transcription", "hash_basis": "locally-verified", "retrieved_at": "2026-09-30", "role": "original consent law and limited-scope agreement, not consolidated/current law", "sha256": "758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jersey/2015-11-26-Jersey-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "source_dates": { "gazette_publication_date": "2015-11-26", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "2015-05-07" }, "status_note": "Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.", "texts": { "de": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-035" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.77956, 476.17778, 290.55068, 493.04066 ], "first_line": "pdf-002-line-033", "last_line": "pdf-002-line-035", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Personen, die in einer oder beiden\nVertragsparteien ansässig sind." } ], "source_heading_line_ids": [ "pdf-002-line-029", "pdf-002-line-031" ], "title": "Artikel 1\nUnter das Abkommen fallende Personen" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-041" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 72.28356, 534.59066, 271.61956, 541.88666 ], "first_line": "pdf-002-line-041", "last_line": "pdf-002-line-041", "source_page": 2 } ], "text": "(1) Dieses Abkommen gilt für Steuern vom Einkommen." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.77868, 548.20618, 290.55204, 660.37842 ], "first_line": "pdf-002-line-043", "last_line": "pdf-002-line-059", "source_page": 2 } ], "text": "(2) Zu den bestehenden Steuern, für die dieses Abkommen\ngilt, gehören insbesondere\na) auf Seiten der Bundesrepublik Deutschland\ndie Einkommensteuer,\ndie Körperschaftsteuer und\ndie Gewerbesteuer,\neinschließlich der hierauf erhobenen Zuschläge;\nb) auf Seiten von Jersey\ndie Einkommensteuer (income tax)." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-061", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-069", "pdf-002-line-071" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.75788, 666.69762, 290.54908, 721.82962 ], "first_line": "pdf-002-line-061", "last_line": "pdf-002-line-071", "source_page": 2 } ], "text": "(3) Das Abkommen gilt auch für alle Steuern gleicher oder im\nWesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Vertrags-\nparteien teilen einander die in ihren jeweiligen Steuergesetzen\neingetretenen wesentlichen Änderungen mit." } ], "source_heading_line_ids": [ "pdf-002-line-037", "pdf-002-line-039" ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "id": "article-3", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.76028, 763.38002, 290.52748, 780.24322 ], "first_line": "pdf-002-line-077", "last_line": "pdf-002-line-080", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Einkünfte, die in den Artikeln 6 bis 8\nbehandelt werden." } ], "source_heading_line_ids": [ "pdf-002-line-073", "pdf-002-line-075" ], "title": "Artikel 3\nUnter das Abkommen fallende Einkünfte" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-015", "pdf-003-line-017", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-032", "pdf-003-line-034", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-070" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.78036, 104.90342, 290.558923, 477.3815 ], "first_line": "pdf-003-line-007", "last_line": "pdf-003-line-070", "source_page": 3 } ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\na) bedeuten die Ausdrücke „Vertragspartei“ und „die andere\nVertragspartei“ je nach Zusammenhang die Regierung der\nBundesrepublik Deutschland beziehungsweise die Regierung\nvon Jersey;\nb) bedeutet der Ausdruck „Bundesrepublik Deutschland“, wenn\nim geographischen Sinn verwendet, das Gebiet, in dem das\nSteuerrecht der Bundesrepublik Deutschland gilt;\nc) bedeutet der Ausdruck „Jersey“, wenn im geographischen\nSinn verwendet, die Vogtei Jersey (Bailiwick of Jersey) ein-\nschließlich ihres Küstenmeers;\nd) bedeutet der Ausdruck „zuständige Behörde“\ni)\nauf Seiten der Bundesrepublik Deutschland das Bundes-\nministerium der Finanzen oder die Behörde, an die es\nseine Befugnis delegiert hat;\nii) auf Seiten von Jersey den Finanzminister (Treasury and\nResources Minister) oder seinen bevollmächtigten Ver -\ntreter;\ne) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-\nschaften und alle anderen Personenvereinigungen;\nf)\nbedeutet der Ausdruck „Gesellschaft“ eine juristische Person\noder einen Rechtsträger, der für die Besteuerung wie eine\njuristische Person behandelt wird;\ng) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung\neiner Geschäftstätigkeit;\nh) umfasst der Ausdruck „Geschäftstätigkeit“ die Ausübung\neiner freiberuflichen oder sonstigen selbständigen Tätigkeit;\ni)\nbedeuten die Ausdrücke „Unternehmen einer Vertragspartei“\nund „Unternehmen der anderen Vertragspartei“ ein Unter-\nnehmen, das von einer in einer Vertragspartei ansässigen\nPerson betrieben wird, beziehungsweise ein Unternehmen,\ndas von einer in der anderen Vertragspartei ansässigen Per-\nson betrieben wird." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-085" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.787163, 484.15014, 290.563723, 558.41462 ], "first_line": "pdf-003-line-071", "last_line": "pdf-003-line-085", "source_page": 3 } ], "text": "(2) Bei der Anwendung des Abkommens durch eine Vertrags-\npartei hat, wenn der Zusammenhang nichts anderes erfordert,\njeder im Abkommen nicht definierte Ausdruck die Bedeutung,\ndie ihm im Anwendungszeitraum nach dem Recht dieser Ver-\ntragspartei über die Steuern zukommt, für die das Abkommen\ngilt, wobei die Bedeutung nach dem in dieser Vertragspartei an-\nzuwendenden Steuerrecht den Vorrang vor einer Bedeutung hat,\ndie der Ausdruck nach anderem Recht dieser Vertragspartei hat." } ], "source_heading_line_ids": [ "pdf-003-line-003", "pdf-003-line-005" ], "title": "Artikel 4\nAllgemeine Begriffsbestimmungen" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-091", "pdf-003-line-093", "pdf-003-line-095", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-103", "pdf-003-line-105", "pdf-003-line-107" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.799243, 601.31206, 290.596043, 685.14486 ], "first_line": "pdf-003-line-091", "last_line": "pdf-003-line-107", "source_page": 3 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine\nin einer Vertragspartei ansässige Person“ eine Person, die nach\ndem Recht dieser Vertragspartei dort aufgrund ihres Wohnsitzes,\nihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung\noder eines anderen ähnlichen Merkmals steuerpflichtig ist. Der\nAusdruck umfasst jedoch nicht eine Person, die im Gebiet dieser\nVertragspartei nur mit Einkünften aus Quellen in dieser Vertrags-\npartei oder mit in dieser Vertragspartei gelegenem Vermögen\nsteuerpflichtig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-123", "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 63.802443, 691.91366, 290.574443, 780.24406 ], "first_line": "pdf-003-line-108", "last_line": "pdf-003-line-123", "source_page": 3 }, { "bbox": [ 63.77864, 76.7823, 290.55192, 165.88134 ], "first_line": "pdf-004-line-003", "last_line": "pdf-004-line-019", "source_page": 4 } ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsparteien ansässig, so gilt Folgendes:\na) Die Person gilt als nur in der Vertragspartei ansässig, in der\nsie über eine ständige Wohnstätte verfügt; verfügt sie in\nbeiden Vertragsparteien über eine ständige Wohnstätte, so\ngilt sie als nur in der Vertragspartei ansässig, zu der sie die\nengeren persönlichen und wirtschaftlichen Beziehungen hat\n(Mittelpunkt der Lebensinteressen).\nb) Kann nicht bestimmt werden, in welcher Vertragspartei die\nPerson den Mittelpunkt ihrer Lebensinteressen hat, oder ver-\nfügt sie in keiner der Vertragsparteien über eine ständige\nWohnstätte, so gilt sie als nur in der Vertragspartei ansässig,\nin der sie ihren gewöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-\ntragsparteien oder in keiner der Vertragsparteien, so regeln\ndie zuständigen Behörden der Vertragsparteien die Frage\ndurch Verständigung." } ], "source_heading_line_ids": [ "pdf-003-line-087", "pdf-003-line-089" ], "title": "Artikel 5\nAnsässigkeit" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77856, 211.08854, 290.55104, 247.08534 ], "first_line": "pdf-004-line-024", "last_line": "pdf-004-line-030", "source_page": 4 } ], "text": "(1) Ruhegehälter und ähnliche Vergütungen für frühere un-\nselbständige Arbeit oder Renten, die einer in einer Vertragspartei\nansässigen Person gezahlt werden, können nur von dieser\nVertragspartei besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77896, 254.6239, 290.5508, 290.6207 ], "first_line": "pdf-004-line-031", "last_line": "pdf-004-line-037", "source_page": 4 } ], "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und\nsonstige Vergütungen, die aufgrund des Sozialversicherungs-\nrechts einer Vertragspartei gezahlt werden, nur von dieser Ver-\ntragspartei besteuert werden." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-056" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77968, 298.15926, 290.55496, 401.12438 ], "first_line": "pdf-004-line-039", "last_line": "pdf-004-line-056", "source_page": 4 } ], "text": "(3) Ruhegehälter, die von einer Vertragspartei, einem ihrer\nLänder, einer ihrer Gebietskörperschaften oder einer anderen\njuristischen Person des öffentlichen Rechts dieser Vertragspartei\noder aus von dieser Vertragspartei, einem ihrer Länder oder einer\nihrer Gebietskörperschaften oder einer anderen juristischen Per-\nson des öffentlichen Rechts dieser Vertragspartei errichtetem\nSondervermögen an eine natürliche Person für die dieser Ver-\ntragspartei, einem ihrer Länder, einer ihrer Gebietskörperschaf-\nten oder einer anderen juristischen Person des öffentlichen\nRechts geleisteten Dienste gezahlt werden, können nur von die-\nser Vertragspartei besteuert werden." }, { "id": "para-4", "source_line_ids": [ "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.78144, 408.66294, 290.55648, 492.4943 ], "first_line": "pdf-004-line-057", "last_line": "pdf-004-line-073", "source_page": 4 } ], "text": "(4) Ungeachtet des Absatzes 1 können wiederkehrende und\neinmalige Zahlungen einer Vertragspartei oder einer ihrer\nGebietskörperschaften an eine in der anderen Vertragspartei an-\nsässige Person als Entschädigung für politische Verfolgung oder\nfür Unrecht oder Schäden aufgrund von Kriegshandlungen (ein-\nschließlich Wiedergutmachungsleistungen) oder des Wehr- oder\nZivildienstes oder einer Straftat, einer Impfung oder ähnlicher\nVorkommnisse nur von der erstgenannten Vertragspartei besteu-\nert werden." }, { "id": "para-5", "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.7824, 500.03302, 290.55392, 555.16358 ], "first_line": "pdf-004-line-074", "last_line": "pdf-004-line-084", "source_page": 4 } ], "text": "(5) Der Ausdruck „Renten“ bedeutet bestimmte Beträge, die\nregelmäßig zu festgesetzten Zeitpunkten lebenslang oder wäh-\nrend eines bestimmten oder bestimmbaren Zeitabschnitts auf-\ngrund einer Verpflichtung zahlbar sind, die diese Zahlungen als\nGegenleistung für eine in Geld oder Geldeswert bewirkte ange-\nmessene und vollständige Leistung vorsieht." } ], "source_heading_line_ids": [ "pdf-004-line-020", "pdf-004-line-022" ], "title": "Artikel 6\nRuhegehälter und Renten" }, { "id": "article-7", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-004-line-089", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.747352, 600.3707, 290.56832, 684.2043 ], "first_line": "pdf-004-line-089", "last_line": "pdf-004-line-105", "source_page": 4 } ], "text": "Zahlungen, die ein Student, Praktikant oder Auszubildender,\nder sich in einer Vertragspartei ausschließlich zum Studium oder\nzur Ausbildung aufhält und der in der anderen Vertragspartei\nansässig ist oder dort unmittelbar vor der Einreise in die erst -\ngenannte Vertragspartei ansässig war, für seinen Unterhalt, sein\nStudium oder seine Ausbildung erhält, dürfen von der erst -\ngenannten Vertragspartei nicht besteuert werden, sofern diese\nZahlungen aus Quellen außerhalb dieser Vertragspartei stam-\nmen." } ], "source_heading_line_ids": [ "pdf-004-line-085", "pdf-004-line-087" ], "title": "Artikel 7\nStudenten" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-005-line-003", "pdf-005-line-005", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 63.747352, 729.4107, 290.508952, 780.2427 ], "first_line": "pdf-004-line-110", "last_line": "pdf-004-line-118", "source_page": 4 }, { "bbox": [ 63.77854, 76.7823, 290.55158, 195.34294 ], "first_line": "pdf-005-line-003", "last_line": "pdf-005-line-024", "source_page": 5 } ], "text": "(1) Wenn\na) ein Unternehmen einer Vertragspartei unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens der anderen Vertragspartei be-\nteiligt ist oder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens einer Vertragspartei und eines Unternehmens der\nanderen Vertragspartei beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kaufmän-\nnischen oder finanziellen Beziehungen an vereinbarte oder auf-\nerlegte Bedingungen gebunden sind, die von denen abweichen,\ndie unabhängige Unternehmen miteinander vereinbaren würden,\ndürfen die Gewinne, die eines der Unternehmen ohne diese\nBedingungen erzielt hätte, wegen dieser Bedingungen aber nicht\nerzielt hat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-039" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77774, 203.6423, 290.55126, 277.9067 ], "first_line": "pdf-005-line-025", "last_line": "pdf-005-line-039", "source_page": 5 } ], "text": "(2) Beabsichtigt eine Vertragspartei, die Gewinne eines Unter-\nnehmens in Übereinstimmung mit den Grundsätzen des Absat-\nzes 1 zu berichtigen, informiert sie das Unternehmen rechtzeitig\nüber die beabsichtigte Maßnahme und gibt ihm die Gelegenheit,\ndas andere Unternehmen zu informieren, damit dieses die Mög-\nlichkeit hat, seinerseits die andere Vertragspartei zu unterrichten.\nDas Recht der informierenden Vertragspartei, die beabsichtigte\nBerichtigung vorzunehmen, bleibt hiervon jedoch unberührt." } ], "source_heading_line_ids": [ "pdf-004-line-107", "pdf-004-line-108" ], "title": "Artikel 8\nVerbundene Unternehmen" }, { "id": "article-9", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77838, 325.39622, 290.55302, 409.22758 ], "first_line": "pdf-005-line-045", "last_line": "pdf-005-line-061", "source_page": 5 } ], "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen einer\noder beider Vertragsparteien für sie zu einer Besteuerung führen\nwerden, die diesem Abkommen nicht entspricht, so kann sie un-\nbeschadet der nach dem innerstaatlichen Recht der betreffenden\nVertragspartei vorgesehenen Rechtsbehelfe ihren Fall der\nzuständigen Behörde der Vertragspartei, in der sie ansässig ist,\nunterbreiten. Der Fall muss innerhalb von drei Jahren nach der\nersten Mitteilung der Maßnahme unterbreitet werden, die zu einer\ndem Abkommen nicht entsprechenden Besteuerung führt." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-077" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77862, 417.52702, 290.55286, 491.7915 ], "first_line": "pdf-005-line-063", "last_line": "pdf-005-line-077", "source_page": 5 } ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende\nLösung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde der anderen Ver-\ntragspartei so zu regeln, dass eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird. Die erzielte Verstän-\ndigungsregelung ist ungeachtet der Fristen des innerstaatlichen\nRechts der Vertragsparteien durchzuführen." }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.78022, 500.09086, 290.55262, 526.52062 ], "first_line": "pdf-005-line-079", "last_line": "pdf-005-line-083", "source_page": 5 } ], "text": "(3) Die zuständigen Behörden der Vertragsparteien können\nzur Erzielung einer Verständigungsregelung im Sinne der Absät-\nze 1 und 2 unmittelbar miteinander verkehren." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.75022, 534.81998, 290.57182, 647.3539 ], "first_line": "pdf-005-line-085", "last_line": "pdf-005-line-107", "source_page": 5 } ], "text": "(4) Die zuständige Behörde einer Vertragspartei ist nicht ver-\npflichtet, ein Verständigungsverfahren einzuleiten, wenn durch\nein Gerichts- oder Verwaltungsverfahren endgültig festgestellt\nwurde, dass eines der betroffenen Unternehmen aufgrund von\nHandlungen, die eine Gewinnberichtigung nach Artikel 8 zur\nFolge haben, einen Verstoß begangen hat, der empfindlich zu\nbestrafen ist. Darüber hinaus ist die zuständige Behörde einer\nVertragspartei nicht verpflichtet, ein Verständigungsverfahren\neinzuleiten, wenn das Unternehmen die Dokumentations-\nund/oder Informationspflichten der berichtigenden Vertragspartei\nnicht vor dem Zeitpunkt der Steuerfestsetzung, deren Gegen-\nstand die Berichtigung ist, erfüllt hat." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.74542, 655.6531, 290.51342, 672.5163 ], "first_line": "pdf-005-line-109", "last_line": "pdf-005-line-111", "source_page": 5 } ], "text": "(5) Die Vertragsparteien können sich auch auf andere Formen\nder Streitbeilegung einschließlich Schiedsverfahren einigen." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.72222, 680.8155, 290.50862, 716.8123 ], "first_line": "pdf-005-line-113", "last_line": "pdf-005-line-118", "source_page": 5 } ], "text": "(6) Die zuständigen Behörden der Vertragsparteien können\ndie vorstehenden Bestimmungen und Verfahren ändern oder\nergänzen, soweit dies für eine wirksamere Umsetzung der durch\nsie angestrebten Ziele erforderlich ist." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.685988, 725.1115, 290.478788, 770.6755 ], "first_line": "pdf-005-line-119", "last_line": "pdf-005-line-128", "source_page": 5 } ], "text": "(7) Werden bei der Durchführung dieses Artikels personen -\nbezogene Daten ausgetauscht, so ist Nummer 2 des Protokolls\nzum Abkommen vom 4. Juli 2008 zwischen der Regierung der\nBundesrepublik Deutschland und der Regierung von Jersey über\nden Auskunftsaustausch in Steuersachen anzuwenden." } ], "source_heading_line_ids": [ "pdf-005-line-041", "pdf-005-line-043" ], "title": "Artikel 9\nVerständigungsverfahren" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77892, 104.17222, 290.55164, 149.7359 ], "first_line": "pdf-006-line-008", "last_line": "pdf-006-line-016", "source_page": 6 } ], "text": "(1) Dieses Abkommen tritt einen Monat nach dem Tag in\nKraft, an dem die Vertragsparteien einander schriftlich notifiziert\nhaben, dass die für das Inkrafttreten dieses Abkommens erfor-\nderlichen Verfahren erfüllt sind. Maßgebend ist der Tag des Ein-\ngangs der letzten Notifikation." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77908, 156.13878, 290.55092, 209.96654 ], "first_line": "pdf-006-line-018", "last_line": "pdf-006-line-026", "source_page": 6 } ], "text": "(2) Dieses Abkommen ist anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 29. Au-\ngust 2014 erhoben werden;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nnach dem 29. August 2014 eingeleitet werden." } ], "source_heading_line_ids": [ "pdf-006-line-004", "pdf-006-line-006" ], "title": "Artikel 10\nInkrafttreten" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-032", "pdf-006-line-034" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.7794, 251.76678, 290.55188, 268.62966 ], "first_line": "pdf-006-line-032", "last_line": "pdf-006-line-034", "source_page": 6 } ], "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von\neiner Vertragspartei gekündigt wird." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.7782, 275.03254, 290.55196, 395.8287 ], "first_line": "pdf-006-line-036", "last_line": "pdf-006-line-057", "source_page": 6 } ], "text": "(2) Jede Vertragspartei kann das Abkommen nach Ablauf von\nfünf Jahren ab seinem Inkrafttreten unter Einhaltung einer Frist\nvon sechs Monaten zum Ende eines Kalenderjahrs schriftlich\nkündigen. In diesem Fall ist das Abkommen in beiden Vertrags-\nparteien nicht mehr anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 1. Januar des\nKalenderjahrs erhoben werden, das dem Kündigungsjahr\nfolgt;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nVeranlagungszeiträume betreffen, die dem Kündigungsjahr\nfolgen." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77884, 402.23158, 290.55244, 447.79526 ], "first_line": "pdf-006-line-059", "last_line": "pdf-006-line-067", "source_page": 6 } ], "text": "(3) Ungeachtet des Absatzes 1 tritt dieses Abkommen am Tag\nder Kündigung des Abkommens vom 4. Juli 2008 zwischen der\nRegierung der Bundesrepublik Deutschland und der Regierung\nvon Jersey über den Auskunftsaustausch in Steuersachen außer\nKraft, ohne dass es einer Kündigung bedarf." } ], "source_heading_line_ids": [ "pdf-006-line-028", "pdf-006-line-030" ], "title": "Artikel 11\nKündigung" } ], "authenticity": "authentic-language-transcription", "content_sha256": "a165386e187d4078078ce7e493ceb04ba88773ba4cc69fee8d01bc5ee7c68c2a", "form": "machine-transcription", "input_sha256": "4e36b880322fbebe7d6bf778395617de536ce91de44149c80d02768257da6cd8", "source_sha256": "758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jersey/2015-11-26-Jersey-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "en": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70484, 476.1801, 531.479, 493.04298 ], "first_line": "pdf-002-line-034", "last_line": "pdf-002-line-036", "source_page": 2 } ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting Parties." } ], "source_heading_line_ids": [ "pdf-002-line-030", "pdf-002-line-032" ], "title": "Article 1\nPersons covered" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-042" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.20884, 534.59298, 493.55284, 541.88898 ], "first_line": "pdf-002-line-042", "last_line": "pdf-002-line-042", "source_page": 2 } ], "text": "1. This Agreement shall apply to taxes on income." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.705, 548.2085, 531.47644, 660.37994 ], "first_line": "pdf-002-line-044", "last_line": "pdf-002-line-060", "source_page": 2 } ], "text": "2. The existing taxes to which this Agreement shall apply are\nin particular:\na) in the case of the Federal Republic of Germany:\nthe income tax (Einkommensteuer),\nthe corporation tax (Körperschaftsteuer) and\nthe trade tax (Gewerbesteuer),\nincluding the supplements levied thereon;\nb) in the case of Jersey:\nthe income tax." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-062", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-072" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70676, 666.69946, 531.48212, 721.8301 ], "first_line": "pdf-002-line-062", "last_line": "pdf-002-line-072", "source_page": 2 } ], "text": "3. The Agreement shall apply also to any identical or substan-\ntially similar taxes that are imposed after the date of signature of\nthe Agreement in addition to, or in place of, the existing taxes.\nThe competent authorities of the Contracting Parties shall notify\neach other of any significant changes that have been made in\ntheir respective taxation laws." } ], "source_heading_line_ids": [ "pdf-002-line-038", "pdf-002-line-040" ], "title": "Article 2\nTaxes Covered" }, { "id": "article-3", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70764, 763.38002, 531.47892, 780.2429 ], "first_line": "pdf-002-line-078", "last_line": "pdf-002-line-079", "source_page": 2 } ], "text": "This Agreement shall apply to items of income dealt with in\nArticles 6 to 8." } ], "source_heading_line_ids": [ "pdf-002-line-074", "pdf-002-line-076" ], "title": "Article 3\nIncome Covered" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-016", "pdf-003-line-019", "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-030", "pdf-003-line-033", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-054", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-062", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.744923, 104.90662, 531.518763, 458.2511 ], "first_line": "pdf-003-line-008", "last_line": "pdf-003-line-068", "source_page": 3 } ], "text": "1. For the purposes of this Agreement, unless the context\notherwise requires:\na) “Contracting Party” and “the other Contracting Party” mean\nthe Government of the Federal Republic of Germany or the\nGovernment of Jersey, as the context requires;\nb) “Federal Republic of Germany”, when used in a geographical\nsense, means the area in which the tax law of the Federal\nRepublic of Germany is in force;\nc) “Jersey”, when used in a geographical sense, means the\nBailiwick of Jersey, including its territorial sea;\nd) “competent authority” means:\n(i) in the case of the Federal Republic of Germany, the\nFederal Ministry of Finance or the agency to which it has\ndelegated its power,\n(ii) in the case of Jersey, the Treasury and Resources Minis-\nter or his authorised representative;\ne) “person” includes an individual, a company and any other\nbody of persons;\nf) “company” means any body corporate or any entity that is\ntreated as a body corporate for tax purposes;\ng) “enterprise” applies to the carrying on of any business;\nh) “business” includes the performance of professional services\nand of other activities of an independent character;\ni) “enterprise of a Contracting Party” and “enterprise of the other\nContracting Party” mean respectively an enterprise carried\non by a resident of a Contracting Party or an enterprise\ncarried on by a resident of the other Contracting Party." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-086" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.745323, 484.1535, 531.520683, 558.41798 ], "first_line": "pdf-003-line-072", "last_line": "pdf-003-line-086", "source_page": 3 } ], "text": "2. As regards the application of the Agreement at any time by\na Contracting Party any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning that it has at that\ntime under the law of that Contracting Party for the purposes of\nthe taxes to which the Agreement applies, any meaning under\nthe applicable tax laws of that Contracting Party prevailing over\na meaning given to the term under other laws of that Contracting\nParty." } ], "source_heading_line_ids": [ "pdf-003-line-004", "pdf-003-line-006" ], "title": "Article 4\nGeneral Definitions" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-106" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.746203, 601.31502, 531.520363, 675.57966 ], "first_line": "pdf-003-line-092", "last_line": "pdf-003-line-106", "source_page": 3 } ], "text": "1. For the purposes of this Agreement, the term “resident of\na Contracting Party” means any person who, under the laws of\nthat Contracting Party, is liable to tax therein by reason of his\ndomicile, residence, place of management or any other criterion\nof a similar nature. This term, however, does not include any per-\nson who is liable to tax in the territory of that Contracting Party\nin respect only of income from sources in that Contracting Party\nor capital situated therein." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-124", "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 304.747483, 691.9151, 531.520092, 780.24414 ], "first_line": "pdf-003-line-109", "last_line": "pdf-003-line-124", "source_page": 3 }, { "bbox": [ 304.668312, 76.78382, 531.441912, 156.31598 ], "first_line": "pdf-004-line-004", "last_line": "pdf-004-line-018", "source_page": 4 } ], "text": "2. Where by reason of the provisions of paragraph 1 an indi-\nvidual is a resident of both Contracting Parties, then his status\nshall be determined as follows:\na) he shall be deemed to be a resident only of the Contracting\nParty in which he has a permanent home available to him; if\nhe has a permanent home available to him in both Con -\ntracting Parties, he shall be deemed to be a resident only of\nthe Contracting Party with which his personal and economic\nrelations are closer (centre of vital interests);\nb) if the Contracting Party in which he has his centre of vital\ninterests cannot be determined, or if he has not a permanent\nhome available to him in either Contracting Party, he shall be\ndeemed to be a resident only of the Contracting Party in\nwhich he has an habitual abode;\nc) if he has an habitual abode in both Contracting Parties or in\nneither of them, the competent authorities of the Contracting\nParties shall settle the question by mutual agreement." } ], "source_heading_line_ids": [ "pdf-003-line-088", "pdf-003-line-090" ], "title": "Article 5\nResidence" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.668712, 211.09006, 531.439561, 237.51998 ], "first_line": "pdf-004-line-025", "last_line": "pdf-004-line-029", "source_page": 4 } ], "text": "1. Pensions and other similar remuneration in consideration\nof past employment or annuities paid to a resident of a Con -\ntracting Party shall be taxable only by that Contracting Party." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.668921, 254.6255, 531.443081, 290.6223 ], "first_line": "pdf-004-line-032", "last_line": "pdf-004-line-038", "source_page": 4 } ], "text": "2. Notwithstanding the provisions of paragraph 1, pensions\nand other remuneration paid under the social security legislation\nof a Contracting Party shall be taxable only by that Contracting\nParty." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.670361, 298.16086, 531.447001, 362.8583 ], "first_line": "pdf-004-line-040", "last_line": "pdf-004-line-052", "source_page": 4 } ], "text": "3. Any pension paid by, or out of funds created by, a Con-\ntracting Party, a Land, a political subdivision or a local authority\nthereof or some other legal entity under public law of that Con-\ntracting Party to an individual in respect of services rendered to\nthat Contracting Party, Land, political subdivision or local author-\nity or some other legal entity under public law shall be taxable\nonly by that Contracting Party." }, { "id": "para-4", "source_line_ids": [ "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.672281, 408.66462, 531.445961, 482.9291 ], "first_line": "pdf-004-line-058", "last_line": "pdf-004-line-072", "source_page": 4 } ], "text": "4. Notwithstanding the provisions of paragraph 1, recurrent\nor non-recurrent payments made by one of the Contracting Par-\nties or a political subdivision thereof to a person resident in the\nother Contracting Party as compensation for political persecution\nor for an injury or damage sustained as a result of war (including\nrestitution payments) or of military or civil alternative service or\nof a crime, vaccination or a similar event shall be taxable only by\nthe first-mentioned Contracting Party." }, { "id": "para-5", "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.672921, 500.0347, 531.445961, 545.59846 ], "first_line": "pdf-004-line-075", "last_line": "pdf-004-line-083", "source_page": 4 } ], "text": "5. The term “annuities” means certain amounts payable peri-\nodically at stated times, for life or for a specified or ascertainable\nperiod of time, under an obligation to make the payments in\nreturn for adequate and full consideration in money or money’s\nworth." } ], "source_heading_line_ids": [ "pdf-004-line-021", "pdf-004-line-023" ], "title": "Article 6\nPensions and Annuities" }, { "id": "article-7", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.673481, 600.37246, 531.447281, 674.63678 ], "first_line": "pdf-004-line-090", "last_line": "pdf-004-line-103", "source_page": 4 } ], "text": "Payments which a student or business apprentice who is or\nwas immediately before visiting a Contracting Party a resident of\nthe other Contracting Party and who is present in the first-men-\ntioned Contracting Party solely for the purpose of his education\nor training receives for the purpose of his maintenance, edu -\ncation or training shall not be taxed by that Contracting Party,\nprovided that such payments arise from sources outside that\nContracting Party." } ], "source_heading_line_ids": [ "pdf-004-line-086", "pdf-004-line-088" ], "title": "Article 7\nStudents" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-005-line-004", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 304.674241, 729.41102, 531.446161, 770.6755 ], "first_line": "pdf-004-line-111", "last_line": "pdf-004-line-117", "source_page": 4 }, { "bbox": [ 304.630868, 76.78366, 531.403908, 185.77734 ], "first_line": "pdf-005-line-004", "last_line": "pdf-005-line-023", "source_page": 5 } ], "text": "1. Where:\na) an enterprise of a Contracting Party participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting Party, or\nb) the same persons participate directly or indirectly in the man-\nagement, control or capital of an enterprise of a Contracting\nParty and an enterprise of the other Contracting Party,\nand in either case conditions are made or imposed between the\ntwo enterprises in their commercial or financial relations which\ndiffer from those which would be made between independent\nenterprises, then any profits which would, but for those con -\nditions, have accrued to one of the enterprises, but, by reason\nof those conditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-038", "pdf-005-line-040" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63257, 203.64374, 531.40681, 277.90814 ], "first_line": "pdf-005-line-026", "last_line": "pdf-005-line-040", "source_page": 5 } ], "text": "2. Where a Contracting Party intends to adjust the profits of\nan enterprise in accordance with the principles set out in para-\ngraph 1, it shall inform the enterprise of the intended action in\ngood time and give it the opportunity to inform the other enter-\nprise so as to give that other enterprise the opportunity to inform\nin turn the other Contracting Party. However, the right of the\nContracting Party providing such information to make the\nproposed adjustment shall not be thereby affected." } ], "source_heading_line_ids": [ "pdf-004-line-106", "pdf-004-line-109" ], "title": "Article 8\nAssociated Enterprises" }, { "id": "article-9", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63225, 325.39766, 531.40841, 409.22902 ], "first_line": "pdf-005-line-046", "last_line": "pdf-005-line-062", "source_page": 5 } ], "text": "1. Where a person considers that the actions of one or both\nof the Contracting Parties will result for him in taxation not in\naccordance with the provisions of this Agreement, he may,\nirrespective of the remedies provided by the domestic law of the\nContracting Party concerned, present his case to the competent\nauthority of the Contracting Party of which he is a resident. The\ncase must be presented within three years of the first notification\nof the action resulting in taxation not in accordance with the\nprovisions of the Agreement." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-076", "pdf-005-line-078" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63297, 417.52846, 531.406035, 491.79294 ], "first_line": "pdf-005-line-064", "last_line": "pdf-005-line-078", "source_page": 5 } ], "text": "2. The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive at a\nsatisfactory solution, to resolve the case by mutual agreement\nwith the competent authority of the other Contracting Party, with\na view to the avoidance of taxation which is not in accordance\nwith the Agreement. Any agreement reached shall be imple -\nmented notwithstanding any time limits in the domestic law of\nthe Contracting Parties." }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.633395, 500.0923, 531.405315, 526.52206 ], "first_line": "pdf-005-line-080", "last_line": "pdf-005-line-084", "source_page": 5 } ], "text": "3. The competent authorities of the Contracting Parties may\ncommunicate with each other directly for the purpose of reaching\nan agreement in the sense of the preceding paragraphs." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631635, 534.82142, 531.405395, 637.7867 ], "first_line": "pdf-005-line-086", "last_line": "pdf-005-line-106", "source_page": 5 } ], "text": "4. The competent authority of a Contracting Party shall not be\nobliged to initiate the mutual agreement procedure where legal\nor administrative proceedings have resulted in a final ruling that\nby actions giving rise to an adjustment of transfers of profits un-\nder Article 8 one of the enterprises concerned is liable to a seri-\nous penalty. In addition, the competent authority of a Contracting\nParty shall not be obliged to initiate the mutual agreement pro-\ncedure if the enterprise has not fulfilled the documentation\nand/or information requirements of the adjusting Contracting\nParty before the assessment in which the adjustment is incorpo-\nrated was finalized." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631715, 655.65302, 531.403155, 672.5159 ], "first_line": "pdf-005-line-108", "last_line": "pdf-005-line-110", "source_page": 5 } ], "text": "5. The Contracting Parties may also agree on other forms of\ndispute resolution including arbitration." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631715, 680.81526, 531.402835, 707.2451 ], "first_line": "pdf-005-line-112", "last_line": "pdf-005-line-117", "source_page": 5 } ], "text": "6. The competent authorities of the Contracting Parties may\nmodify or supplement the above rules and procedures as nec-\nessary to more effectively implement their intent." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631155, 725.1115, 531.403955, 780.24214 ], "first_line": "pdf-005-line-120", "last_line": "pdf-005-line-129", "source_page": 5 } ], "text": "7. If, in carrying out the provisions of this Article, personal\ndata shall be exchanged, the provisions of paragraph 2 of the\nProtocol to the Agreement of 4 July 2008 between the Govern-\nment of the Federal Republic of Germany and the Government\nof Jersey for the Exchange of Information relating to Tax Matters\nshall apply." } ], "source_heading_line_ids": [ "pdf-005-line-042", "pdf-005-line-044" ], "title": "Article 9\nMutual Agreement Procedure" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72436, 104.17198, 531.49724, 149.73566 ], "first_line": "pdf-006-line-007", "last_line": "pdf-006-line-015", "source_page": 6 } ], "text": "1. This Agreement shall enter into force one month from the\ndate on which the Contracting Parties have notified each other\nin writing that the necessary procedures for such entry into force\nhave been fulfilled. The relevant date shall be the day on which\nthe last notification is received." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72508, 156.13854, 531.49684, 209.9663 ], "first_line": "pdf-006-line-017", "last_line": "pdf-006-line-025", "source_page": 6 } ], "text": "2. The provisions of this Agreement shall have effect\na) in respect of taxes levied for periods beginning on or after\n29 August 2014,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 which are initiated after 29 August 2014." } ], "source_heading_line_ids": [ "pdf-006-line-003", "pdf-006-line-005" ], "title": "Article 10\nEntry into Force" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72604, 251.76654, 531.49692, 268.62942 ], "first_line": "pdf-006-line-031", "last_line": "pdf-006-line-033", "source_page": 6 } ], "text": "1. This Agreement shall remain in force until terminated by a\nContracting Party." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72452, 275.0323, 531.50052, 395.82846 ], "first_line": "pdf-006-line-035", "last_line": "pdf-006-line-056", "source_page": 6 } ], "text": "2. Either Contracting Party may terminate the Agreement, by\ngiving written notice of termination at least six months before the\nend of any calendar year beginning after the expiration of a\nperiod of five years from the date of entry into force of the Agree-\nment. In such event, this Agreement shall cease to have effect\nin both Contracting Parties:\na) in respect of taxes levied for periods beginning on or after\nthe first day of January in the calendar year next following the\nyear in which notice of termination is given,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 concerning taxable periods following the year in which\nnotice of termination is given." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72476, 402.23134, 531.49772, 457.3619 ], "first_line": "pdf-006-line-058", "last_line": "pdf-006-line-068", "source_page": 6 } ], "text": "3. Notwithstanding paragraph 1, this Agreement shall be\nterminated, without need of notice of termination, on the date of\ntermination of the Agreement of 4 July 2008 between the Gov-\nernment of the Federal Republic of Germany and the Govern-\nment of Jersey for the Exchange of Information relating to Tax\nMatters." } ], "source_heading_line_ids": [ "pdf-006-line-027", "pdf-006-line-029" ], "title": "Article 11\nTermination" } ], "authenticity": "authentic-language-transcription", "content_sha256": "5bf8ecd1f44b42c6df87a7272978290d5707b9121f03eb89f71c20ae6f985d4a", "form": "machine-transcription", "input_sha256": "ec7195394459273a387f3bf724e3707117e1dac27b25645a7870b4c3277a7462", "source_sha256": "758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jersey/2015-11-26-Jersey-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } }, "title": { "de": "Deutschland – Jersey · ursprüngliches Abkommen 2015 (begrenzter Umfang)", "en": "Germany – Jersey · original 2015 agreement (limited scope)" }, "version": "de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26" }, "public_release_permitted": false, "reader_ready": true, "recorded_authentic_languages": [], "review": "Unreviewed; qualified human review pending", "review_preview_release_permitted": true, "source_title": { "de": "Deutschland – Jersey · ursprüngliches Abkommen 2015 (begrenzter Umfang)", "en": "Germany – Jersey · original 2015 agreement (limited scope)" }, "sources": [ { "label": "Original PDF", "origin": "public", "path": "/library/originals/758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e.pdf", "retrieved_at": "2026-09-30", "sha256": "758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jersey/2015-11-26-Jersey-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } ], "supplements": {}, "texts": { "de": [ { "body_sha256": "112f7c14c5f01ec54ca7ef75f1fcd400c4e6b19eaf6247b995a90597de253de1", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-035" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.77956, 476.17778, 290.55068, 493.04066 ], "first_line": "pdf-002-line-033", "last_line": "pdf-002-line-035", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Personen, die in einer oder beiden\nVertragsparteien ansässig sind." }, "pages": [ 2 ], "text": "Dieses Abkommen gilt für Personen, die in einer oder beiden\nVertragsparteien ansässig sind." } ], "title": "Artikel 1\nUnter das Abkommen fallende Personen" }, { "body_sha256": "17326f0892a2b28c81c257a0d0043937235ef43a563d31828177b74888101be3", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-041" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 72.28356, 534.59066, 271.61956, 541.88666 ], "first_line": "pdf-002-line-041", "last_line": "pdf-002-line-041", "source_page": 2 } ], "text": "(1) Dieses Abkommen gilt für Steuern vom Einkommen." }, "pages": [ 2 ], "text": "(1) Dieses Abkommen gilt für Steuern vom Einkommen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.77868, 548.20618, 290.55204, 660.37842 ], "first_line": "pdf-002-line-043", "last_line": "pdf-002-line-059", "source_page": 2 } ], "text": "(2) Zu den bestehenden Steuern, für die dieses Abkommen\ngilt, gehören insbesondere\na) auf Seiten der Bundesrepublik Deutschland\ndie Einkommensteuer,\ndie Körperschaftsteuer und\ndie Gewerbesteuer,\neinschließlich der hierauf erhobenen Zuschläge;\nb) auf Seiten von Jersey\ndie Einkommensteuer (income tax)." }, "pages": [ 2 ], "text": "(2) Zu den bestehenden Steuern, für die dieses Abkommen\ngilt, gehören insbesondere\na) auf Seiten der Bundesrepublik Deutschland\ndie Einkommensteuer,\ndie Körperschaftsteuer und\ndie Gewerbesteuer,\neinschließlich der hierauf erhobenen Zuschläge;\nb) auf Seiten von Jersey\ndie Einkommensteuer (income tax)." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-061", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-069", "pdf-002-line-071" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.75788, 666.69762, 290.54908, 721.82962 ], "first_line": "pdf-002-line-061", "last_line": "pdf-002-line-071", "source_page": 2 } ], "text": "(3) Das Abkommen gilt auch für alle Steuern gleicher oder im\nWesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Vertrags-\nparteien teilen einander die in ihren jeweiligen Steuergesetzen\neingetretenen wesentlichen Änderungen mit." }, "pages": [ 2 ], "text": "(3) Das Abkommen gilt auch für alle Steuern gleicher oder im\nWesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Vertrags-\nparteien teilen einander die in ihren jeweiligen Steuergesetzen\neingetretenen wesentlichen Änderungen mit." } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "body_sha256": "dbeafb6e754ab62d8bb615aed8dd307c8eec94982e6c5ab18a9936151e61b3b3", "id": "article-3", "label": "3", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 63.76028, 763.38002, 290.52748, 780.24322 ], "first_line": "pdf-002-line-077", "last_line": "pdf-002-line-080", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Einkünfte, die in den Artikeln 6 bis 8\nbehandelt werden." }, "pages": [ 2 ], "text": "Dieses Abkommen gilt für Einkünfte, die in den Artikeln 6 bis 8\nbehandelt werden." } ], "title": "Artikel 3\nUnter das Abkommen fallende Einkünfte" }, { "body_sha256": "e2edc02b4f48532880e06e2168909347e4f4bdcdf413fd8b945b2e4a54168dfd", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-015", "pdf-003-line-017", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-032", "pdf-003-line-034", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-070" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.78036, 104.90342, 290.558923, 477.3815 ], "first_line": "pdf-003-line-007", "last_line": "pdf-003-line-070", "source_page": 3 } ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\na) bedeuten die Ausdrücke „Vertragspartei“ und „die andere\nVertragspartei“ je nach Zusammenhang die Regierung der\nBundesrepublik Deutschland beziehungsweise die Regierung\nvon Jersey;\nb) bedeutet der Ausdruck „Bundesrepublik Deutschland“, wenn\nim geographischen Sinn verwendet, das Gebiet, in dem das\nSteuerrecht der Bundesrepublik Deutschland gilt;\nc) bedeutet der Ausdruck „Jersey“, wenn im geographischen\nSinn verwendet, die Vogtei Jersey (Bailiwick of Jersey) ein-\nschließlich ihres Küstenmeers;\nd) bedeutet der Ausdruck „zuständige Behörde“\ni)\nauf Seiten der Bundesrepublik Deutschland das Bundes-\nministerium der Finanzen oder die Behörde, an die es\nseine Befugnis delegiert hat;\nii) auf Seiten von Jersey den Finanzminister (Treasury and\nResources Minister) oder seinen bevollmächtigten Ver -\ntreter;\ne) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-\nschaften und alle anderen Personenvereinigungen;\nf)\nbedeutet der Ausdruck „Gesellschaft“ eine juristische Person\noder einen Rechtsträger, der für die Besteuerung wie eine\njuristische Person behandelt wird;\ng) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung\neiner Geschäftstätigkeit;\nh) umfasst der Ausdruck „Geschäftstätigkeit“ die Ausübung\neiner freiberuflichen oder sonstigen selbständigen Tätigkeit;\ni)\nbedeuten die Ausdrücke „Unternehmen einer Vertragspartei“\nund „Unternehmen der anderen Vertragspartei“ ein Unter-\nnehmen, das von einer in einer Vertragspartei ansässigen\nPerson betrieben wird, beziehungsweise ein Unternehmen,\ndas von einer in der anderen Vertragspartei ansässigen Per-\nson betrieben wird." }, "pages": [ 3 ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\na) bedeuten die Ausdrücke „Vertragspartei“ und „die andere\nVertragspartei“ je nach Zusammenhang die Regierung der\nBundesrepublik Deutschland beziehungsweise die Regierung\nvon Jersey;\nb) bedeutet der Ausdruck „Bundesrepublik Deutschland“, wenn\nim geographischen Sinn verwendet, das Gebiet, in dem das\nSteuerrecht der Bundesrepublik Deutschland gilt;\nc) bedeutet der Ausdruck „Jersey“, wenn im geographischen\nSinn verwendet, die Vogtei Jersey (Bailiwick of Jersey) ein-\nschließlich ihres Küstenmeers;\nd) bedeutet der Ausdruck „zuständige Behörde“\ni)\nauf Seiten der Bundesrepublik Deutschland das Bundes-\nministerium der Finanzen oder die Behörde, an die es\nseine Befugnis delegiert hat;\nii) auf Seiten von Jersey den Finanzminister (Treasury and\nResources Minister) oder seinen bevollmächtigten Ver -\ntreter;\ne) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-\nschaften und alle anderen Personenvereinigungen;\nf)\nbedeutet der Ausdruck „Gesellschaft“ eine juristische Person\noder einen Rechtsträger, der für die Besteuerung wie eine\njuristische Person behandelt wird;\ng) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung\neiner Geschäftstätigkeit;\nh) umfasst der Ausdruck „Geschäftstätigkeit“ die Ausübung\neiner freiberuflichen oder sonstigen selbständigen Tätigkeit;\ni)\nbedeuten die Ausdrücke „Unternehmen einer Vertragspartei“\nund „Unternehmen der anderen Vertragspartei“ ein Unter-\nnehmen, das von einer in einer Vertragspartei ansässigen\nPerson betrieben wird, beziehungsweise ein Unternehmen,\ndas von einer in der anderen Vertragspartei ansässigen Per-\nson betrieben wird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-085" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.787163, 484.15014, 290.563723, 558.41462 ], "first_line": "pdf-003-line-071", "last_line": "pdf-003-line-085", "source_page": 3 } ], "text": "(2) Bei der Anwendung des Abkommens durch eine Vertrags-\npartei hat, wenn der Zusammenhang nichts anderes erfordert,\njeder im Abkommen nicht definierte Ausdruck die Bedeutung,\ndie ihm im Anwendungszeitraum nach dem Recht dieser Ver-\ntragspartei über die Steuern zukommt, für die das Abkommen\ngilt, wobei die Bedeutung nach dem in dieser Vertragspartei an-\nzuwendenden Steuerrecht den Vorrang vor einer Bedeutung hat,\ndie der Ausdruck nach anderem Recht dieser Vertragspartei hat." }, "pages": [ 3 ], "text": "(2) Bei der Anwendung des Abkommens durch eine Vertrags-\npartei hat, wenn der Zusammenhang nichts anderes erfordert,\njeder im Abkommen nicht definierte Ausdruck die Bedeutung,\ndie ihm im Anwendungszeitraum nach dem Recht dieser Ver-\ntragspartei über die Steuern zukommt, für die das Abkommen\ngilt, wobei die Bedeutung nach dem in dieser Vertragspartei an-\nzuwendenden Steuerrecht den Vorrang vor einer Bedeutung hat,\ndie der Ausdruck nach anderem Recht dieser Vertragspartei hat." } ], "title": "Artikel 4\nAllgemeine Begriffsbestimmungen" }, { "body_sha256": "b1429bd0081d35b283543f1acd4ee9274f74eff9aabc1b0a75a99e0c379e619d", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-091", "pdf-003-line-093", "pdf-003-line-095", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-103", "pdf-003-line-105", "pdf-003-line-107" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.799243, 601.31206, 290.596043, 685.14486 ], "first_line": "pdf-003-line-091", "last_line": "pdf-003-line-107", "source_page": 3 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine\nin einer Vertragspartei ansässige Person“ eine Person, die nach\ndem Recht dieser Vertragspartei dort aufgrund ihres Wohnsitzes,\nihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung\noder eines anderen ähnlichen Merkmals steuerpflichtig ist. Der\nAusdruck umfasst jedoch nicht eine Person, die im Gebiet dieser\nVertragspartei nur mit Einkünften aus Quellen in dieser Vertrags-\npartei oder mit in dieser Vertragspartei gelegenem Vermögen\nsteuerpflichtig ist." }, "pages": [ 3 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine\nin einer Vertragspartei ansässige Person“ eine Person, die nach\ndem Recht dieser Vertragspartei dort aufgrund ihres Wohnsitzes,\nihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung\noder eines anderen ähnlichen Merkmals steuerpflichtig ist. Der\nAusdruck umfasst jedoch nicht eine Person, die im Gebiet dieser\nVertragspartei nur mit Einkünften aus Quellen in dieser Vertrags-\npartei oder mit in dieser Vertragspartei gelegenem Vermögen\nsteuerpflichtig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-123", "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 63.802443, 691.91366, 290.574443, 780.24406 ], "first_line": "pdf-003-line-108", "last_line": "pdf-003-line-123", "source_page": 3 }, { "bbox": [ 63.77864, 76.7823, 290.55192, 165.88134 ], "first_line": "pdf-004-line-003", "last_line": "pdf-004-line-019", "source_page": 4 } ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsparteien ansässig, so gilt Folgendes:\na) Die Person gilt als nur in der Vertragspartei ansässig, in der\nsie über eine ständige Wohnstätte verfügt; verfügt sie in\nbeiden Vertragsparteien über eine ständige Wohnstätte, so\ngilt sie als nur in der Vertragspartei ansässig, zu der sie die\nengeren persönlichen und wirtschaftlichen Beziehungen hat\n(Mittelpunkt der Lebensinteressen).\nb) Kann nicht bestimmt werden, in welcher Vertragspartei die\nPerson den Mittelpunkt ihrer Lebensinteressen hat, oder ver-\nfügt sie in keiner der Vertragsparteien über eine ständige\nWohnstätte, so gilt sie als nur in der Vertragspartei ansässig,\nin der sie ihren gewöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-\ntragsparteien oder in keiner der Vertragsparteien, so regeln\ndie zuständigen Behörden der Vertragsparteien die Frage\ndurch Verständigung." }, "pages": [ 3, 4 ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsparteien ansässig, so gilt Folgendes:\na) Die Person gilt als nur in der Vertragspartei ansässig, in der\nsie über eine ständige Wohnstätte verfügt; verfügt sie in\nbeiden Vertragsparteien über eine ständige Wohnstätte, so\ngilt sie als nur in der Vertragspartei ansässig, zu der sie die\nengeren persönlichen und wirtschaftlichen Beziehungen hat\n(Mittelpunkt der Lebensinteressen).\nb) Kann nicht bestimmt werden, in welcher Vertragspartei die\nPerson den Mittelpunkt ihrer Lebensinteressen hat, oder ver-\nfügt sie in keiner der Vertragsparteien über eine ständige\nWohnstätte, so gilt sie als nur in der Vertragspartei ansässig,\nin der sie ihren gewöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-\ntragsparteien oder in keiner der Vertragsparteien, so regeln\ndie zuständigen Behörden der Vertragsparteien die Frage\ndurch Verständigung." } ], "title": "Artikel 5\nAnsässigkeit" }, { "body_sha256": "c18d56c3a67b06565c298066968563f481d48965445735f358642cc1271a9a6f", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77856, 211.08854, 290.55104, 247.08534 ], "first_line": "pdf-004-line-024", "last_line": "pdf-004-line-030", "source_page": 4 } ], "text": "(1) Ruhegehälter und ähnliche Vergütungen für frühere un-\nselbständige Arbeit oder Renten, die einer in einer Vertragspartei\nansässigen Person gezahlt werden, können nur von dieser\nVertragspartei besteuert werden." }, "pages": [ 4 ], "text": "(1) Ruhegehälter und ähnliche Vergütungen für frühere un-\nselbständige Arbeit oder Renten, die einer in einer Vertragspartei\nansässigen Person gezahlt werden, können nur von dieser\nVertragspartei besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77896, 254.6239, 290.5508, 290.6207 ], "first_line": "pdf-004-line-031", "last_line": "pdf-004-line-037", "source_page": 4 } ], "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und\nsonstige Vergütungen, die aufgrund des Sozialversicherungs-\nrechts einer Vertragspartei gezahlt werden, nur von dieser Ver-\ntragspartei besteuert werden." }, "pages": [ 4 ], "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und\nsonstige Vergütungen, die aufgrund des Sozialversicherungs-\nrechts einer Vertragspartei gezahlt werden, nur von dieser Ver-\ntragspartei besteuert werden." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-056" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.77968, 298.15926, 290.55496, 401.12438 ], "first_line": "pdf-004-line-039", "last_line": "pdf-004-line-056", "source_page": 4 } ], "text": "(3) Ruhegehälter, die von einer Vertragspartei, einem ihrer\nLänder, einer ihrer Gebietskörperschaften oder einer anderen\njuristischen Person des öffentlichen Rechts dieser Vertragspartei\noder aus von dieser Vertragspartei, einem ihrer Länder oder einer\nihrer Gebietskörperschaften oder einer anderen juristischen Per-\nson des öffentlichen Rechts dieser Vertragspartei errichtetem\nSondervermögen an eine natürliche Person für die dieser Ver-\ntragspartei, einem ihrer Länder, einer ihrer Gebietskörperschaf-\nten oder einer anderen juristischen Person des öffentlichen\nRechts geleisteten Dienste gezahlt werden, können nur von die-\nser Vertragspartei besteuert werden." }, "pages": [ 4 ], "text": "(3) Ruhegehälter, die von einer Vertragspartei, einem ihrer\nLänder, einer ihrer Gebietskörperschaften oder einer anderen\njuristischen Person des öffentlichen Rechts dieser Vertragspartei\noder aus von dieser Vertragspartei, einem ihrer Länder oder einer\nihrer Gebietskörperschaften oder einer anderen juristischen Per-\nson des öffentlichen Rechts dieser Vertragspartei errichtetem\nSondervermögen an eine natürliche Person für die dieser Ver-\ntragspartei, einem ihrer Länder, einer ihrer Gebietskörperschaf-\nten oder einer anderen juristischen Person des öffentlichen\nRechts geleisteten Dienste gezahlt werden, können nur von die-\nser Vertragspartei besteuert werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.78144, 408.66294, 290.55648, 492.4943 ], "first_line": "pdf-004-line-057", "last_line": "pdf-004-line-073", "source_page": 4 } ], "text": "(4) Ungeachtet des Absatzes 1 können wiederkehrende und\neinmalige Zahlungen einer Vertragspartei oder einer ihrer\nGebietskörperschaften an eine in der anderen Vertragspartei an-\nsässige Person als Entschädigung für politische Verfolgung oder\nfür Unrecht oder Schäden aufgrund von Kriegshandlungen (ein-\nschließlich Wiedergutmachungsleistungen) oder des Wehr- oder\nZivildienstes oder einer Straftat, einer Impfung oder ähnlicher\nVorkommnisse nur von der erstgenannten Vertragspartei besteu-\nert werden." }, "pages": [ 4 ], "text": "(4) Ungeachtet des Absatzes 1 können wiederkehrende und\neinmalige Zahlungen einer Vertragspartei oder einer ihrer\nGebietskörperschaften an eine in der anderen Vertragspartei an-\nsässige Person als Entschädigung für politische Verfolgung oder\nfür Unrecht oder Schäden aufgrund von Kriegshandlungen (ein-\nschließlich Wiedergutmachungsleistungen) oder des Wehr- oder\nZivildienstes oder einer Straftat, einer Impfung oder ähnlicher\nVorkommnisse nur von der erstgenannten Vertragspartei besteu-\nert werden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.7824, 500.03302, 290.55392, 555.16358 ], "first_line": "pdf-004-line-074", "last_line": "pdf-004-line-084", "source_page": 4 } ], "text": "(5) Der Ausdruck „Renten“ bedeutet bestimmte Beträge, die\nregelmäßig zu festgesetzten Zeitpunkten lebenslang oder wäh-\nrend eines bestimmten oder bestimmbaren Zeitabschnitts auf-\ngrund einer Verpflichtung zahlbar sind, die diese Zahlungen als\nGegenleistung für eine in Geld oder Geldeswert bewirkte ange-\nmessene und vollständige Leistung vorsieht." }, "pages": [ 4 ], "text": "(5) Der Ausdruck „Renten“ bedeutet bestimmte Beträge, die\nregelmäßig zu festgesetzten Zeitpunkten lebenslang oder wäh-\nrend eines bestimmten oder bestimmbaren Zeitabschnitts auf-\ngrund einer Verpflichtung zahlbar sind, die diese Zahlungen als\nGegenleistung für eine in Geld oder Geldeswert bewirkte ange-\nmessene und vollständige Leistung vorsieht." } ], "title": "Artikel 6\nRuhegehälter und Renten" }, { "body_sha256": "257b7cbba7e75296c3dc674782fa2b135ee5b1a354511f169cdabac22be05bd7", "id": "article-7", "label": "7", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-004-line-089", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.747352, 600.3707, 290.56832, 684.2043 ], "first_line": "pdf-004-line-089", "last_line": "pdf-004-line-105", "source_page": 4 } ], "text": "Zahlungen, die ein Student, Praktikant oder Auszubildender,\nder sich in einer Vertragspartei ausschließlich zum Studium oder\nzur Ausbildung aufhält und der in der anderen Vertragspartei\nansässig ist oder dort unmittelbar vor der Einreise in die erst -\ngenannte Vertragspartei ansässig war, für seinen Unterhalt, sein\nStudium oder seine Ausbildung erhält, dürfen von der erst -\ngenannten Vertragspartei nicht besteuert werden, sofern diese\nZahlungen aus Quellen außerhalb dieser Vertragspartei stam-\nmen." }, "pages": [ 4 ], "text": "Zahlungen, die ein Student, Praktikant oder Auszubildender,\nder sich in einer Vertragspartei ausschließlich zum Studium oder\nzur Ausbildung aufhält und der in der anderen Vertragspartei\nansässig ist oder dort unmittelbar vor der Einreise in die erst -\ngenannte Vertragspartei ansässig war, für seinen Unterhalt, sein\nStudium oder seine Ausbildung erhält, dürfen von der erst -\ngenannten Vertragspartei nicht besteuert werden, sofern diese\nZahlungen aus Quellen außerhalb dieser Vertragspartei stam-\nmen." } ], "title": "Artikel 7\nStudenten" }, { "body_sha256": "f5c90f4ac0bf2f6b725711294d35b859067e222dd27cc8c05bac27b8b74b9127", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-005-line-003", "pdf-005-line-005", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 63.747352, 729.4107, 290.508952, 780.2427 ], "first_line": "pdf-004-line-110", "last_line": "pdf-004-line-118", "source_page": 4 }, { "bbox": [ 63.77854, 76.7823, 290.55158, 195.34294 ], "first_line": "pdf-005-line-003", "last_line": "pdf-005-line-024", "source_page": 5 } ], "text": "(1) Wenn\na) ein Unternehmen einer Vertragspartei unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens der anderen Vertragspartei be-\nteiligt ist oder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens einer Vertragspartei und eines Unternehmens der\nanderen Vertragspartei beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kaufmän-\nnischen oder finanziellen Beziehungen an vereinbarte oder auf-\nerlegte Bedingungen gebunden sind, die von denen abweichen,\ndie unabhängige Unternehmen miteinander vereinbaren würden,\ndürfen die Gewinne, die eines der Unternehmen ohne diese\nBedingungen erzielt hätte, wegen dieser Bedingungen aber nicht\nerzielt hat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." }, "pages": [ 4, 5 ], "text": "(1) Wenn\na) ein Unternehmen einer Vertragspartei unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens der anderen Vertragspartei be-\nteiligt ist oder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens einer Vertragspartei und eines Unternehmens der\nanderen Vertragspartei beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kaufmän-\nnischen oder finanziellen Beziehungen an vereinbarte oder auf-\nerlegte Bedingungen gebunden sind, die von denen abweichen,\ndie unabhängige Unternehmen miteinander vereinbaren würden,\ndürfen die Gewinne, die eines der Unternehmen ohne diese\nBedingungen erzielt hätte, wegen dieser Bedingungen aber nicht\nerzielt hat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-039" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77774, 203.6423, 290.55126, 277.9067 ], "first_line": "pdf-005-line-025", "last_line": "pdf-005-line-039", "source_page": 5 } ], "text": "(2) Beabsichtigt eine Vertragspartei, die Gewinne eines Unter-\nnehmens in Übereinstimmung mit den Grundsätzen des Absat-\nzes 1 zu berichtigen, informiert sie das Unternehmen rechtzeitig\nüber die beabsichtigte Maßnahme und gibt ihm die Gelegenheit,\ndas andere Unternehmen zu informieren, damit dieses die Mög-\nlichkeit hat, seinerseits die andere Vertragspartei zu unterrichten.\nDas Recht der informierenden Vertragspartei, die beabsichtigte\nBerichtigung vorzunehmen, bleibt hiervon jedoch unberührt." }, "pages": [ 5 ], "text": "(2) Beabsichtigt eine Vertragspartei, die Gewinne eines Unter-\nnehmens in Übereinstimmung mit den Grundsätzen des Absat-\nzes 1 zu berichtigen, informiert sie das Unternehmen rechtzeitig\nüber die beabsichtigte Maßnahme und gibt ihm die Gelegenheit,\ndas andere Unternehmen zu informieren, damit dieses die Mög-\nlichkeit hat, seinerseits die andere Vertragspartei zu unterrichten.\nDas Recht der informierenden Vertragspartei, die beabsichtigte\nBerichtigung vorzunehmen, bleibt hiervon jedoch unberührt." } ], "title": "Artikel 8\nVerbundene Unternehmen" }, { "body_sha256": "6577c5fe7e69b75a56277437b0d6395273986567c84d0f1bf4a254099a13c9f6", "id": "article-9", "label": "9", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77838, 325.39622, 290.55302, 409.22758 ], "first_line": "pdf-005-line-045", "last_line": "pdf-005-line-061", "source_page": 5 } ], "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen einer\noder beider Vertragsparteien für sie zu einer Besteuerung führen\nwerden, die diesem Abkommen nicht entspricht, so kann sie un-\nbeschadet der nach dem innerstaatlichen Recht der betreffenden\nVertragspartei vorgesehenen Rechtsbehelfe ihren Fall der\nzuständigen Behörde der Vertragspartei, in der sie ansässig ist,\nunterbreiten. Der Fall muss innerhalb von drei Jahren nach der\nersten Mitteilung der Maßnahme unterbreitet werden, die zu einer\ndem Abkommen nicht entsprechenden Besteuerung führt." }, "pages": [ 5 ], "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen einer\noder beider Vertragsparteien für sie zu einer Besteuerung führen\nwerden, die diesem Abkommen nicht entspricht, so kann sie un-\nbeschadet der nach dem innerstaatlichen Recht der betreffenden\nVertragspartei vorgesehenen Rechtsbehelfe ihren Fall der\nzuständigen Behörde der Vertragspartei, in der sie ansässig ist,\nunterbreiten. Der Fall muss innerhalb von drei Jahren nach der\nersten Mitteilung der Maßnahme unterbreitet werden, die zu einer\ndem Abkommen nicht entsprechenden Besteuerung führt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-077" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.77862, 417.52702, 290.55286, 491.7915 ], "first_line": "pdf-005-line-063", "last_line": "pdf-005-line-077", "source_page": 5 } ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende\nLösung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde der anderen Ver-\ntragspartei so zu regeln, dass eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird. Die erzielte Verstän-\ndigungsregelung ist ungeachtet der Fristen des innerstaatlichen\nRechts der Vertragsparteien durchzuführen." }, "pages": [ 5 ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende\nLösung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde der anderen Ver-\ntragspartei so zu regeln, dass eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird. Die erzielte Verstän-\ndigungsregelung ist ungeachtet der Fristen des innerstaatlichen\nRechts der Vertragsparteien durchzuführen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.78022, 500.09086, 290.55262, 526.52062 ], "first_line": "pdf-005-line-079", "last_line": "pdf-005-line-083", "source_page": 5 } ], "text": "(3) Die zuständigen Behörden der Vertragsparteien können\nzur Erzielung einer Verständigungsregelung im Sinne der Absät-\nze 1 und 2 unmittelbar miteinander verkehren." }, "pages": [ 5 ], "text": "(3) Die zuständigen Behörden der Vertragsparteien können\nzur Erzielung einer Verständigungsregelung im Sinne der Absät-\nze 1 und 2 unmittelbar miteinander verkehren." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.75022, 534.81998, 290.57182, 647.3539 ], "first_line": "pdf-005-line-085", "last_line": "pdf-005-line-107", "source_page": 5 } ], "text": "(4) Die zuständige Behörde einer Vertragspartei ist nicht ver-\npflichtet, ein Verständigungsverfahren einzuleiten, wenn durch\nein Gerichts- oder Verwaltungsverfahren endgültig festgestellt\nwurde, dass eines der betroffenen Unternehmen aufgrund von\nHandlungen, die eine Gewinnberichtigung nach Artikel 8 zur\nFolge haben, einen Verstoß begangen hat, der empfindlich zu\nbestrafen ist. Darüber hinaus ist die zuständige Behörde einer\nVertragspartei nicht verpflichtet, ein Verständigungsverfahren\neinzuleiten, wenn das Unternehmen die Dokumentations-\nund/oder Informationspflichten der berichtigenden Vertragspartei\nnicht vor dem Zeitpunkt der Steuerfestsetzung, deren Gegen-\nstand die Berichtigung ist, erfüllt hat." }, "pages": [ 5 ], "text": "(4) Die zuständige Behörde einer Vertragspartei ist nicht ver-\npflichtet, ein Verständigungsverfahren einzuleiten, wenn durch\nein Gerichts- oder Verwaltungsverfahren endgültig festgestellt\nwurde, dass eines der betroffenen Unternehmen aufgrund von\nHandlungen, die eine Gewinnberichtigung nach Artikel 8 zur\nFolge haben, einen Verstoß begangen hat, der empfindlich zu\nbestrafen ist. Darüber hinaus ist die zuständige Behörde einer\nVertragspartei nicht verpflichtet, ein Verständigungsverfahren\neinzuleiten, wenn das Unternehmen die Dokumentations-\nund/oder Informationspflichten der berichtigenden Vertragspartei\nnicht vor dem Zeitpunkt der Steuerfestsetzung, deren Gegen-\nstand die Berichtigung ist, erfüllt hat." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.74542, 655.6531, 290.51342, 672.5163 ], "first_line": "pdf-005-line-109", "last_line": "pdf-005-line-111", "source_page": 5 } ], "text": "(5) Die Vertragsparteien können sich auch auf andere Formen\nder Streitbeilegung einschließlich Schiedsverfahren einigen." }, "pages": [ 5 ], "text": "(5) Die Vertragsparteien können sich auch auf andere Formen\nder Streitbeilegung einschließlich Schiedsverfahren einigen." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.72222, 680.8155, 290.50862, 716.8123 ], "first_line": "pdf-005-line-113", "last_line": "pdf-005-line-118", "source_page": 5 } ], "text": "(6) Die zuständigen Behörden der Vertragsparteien können\ndie vorstehenden Bestimmungen und Verfahren ändern oder\nergänzen, soweit dies für eine wirksamere Umsetzung der durch\nsie angestrebten Ziele erforderlich ist." }, "pages": [ 5 ], "text": "(6) Die zuständigen Behörden der Vertragsparteien können\ndie vorstehenden Bestimmungen und Verfahren ändern oder\nergänzen, soweit dies für eine wirksamere Umsetzung der durch\nsie angestrebten Ziele erforderlich ist." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.685988, 725.1115, 290.478788, 770.6755 ], "first_line": "pdf-005-line-119", "last_line": "pdf-005-line-128", "source_page": 5 } ], "text": "(7) Werden bei der Durchführung dieses Artikels personen -\nbezogene Daten ausgetauscht, so ist Nummer 2 des Protokolls\nzum Abkommen vom 4. Juli 2008 zwischen der Regierung der\nBundesrepublik Deutschland und der Regierung von Jersey über\nden Auskunftsaustausch in Steuersachen anzuwenden." }, "pages": [ 5 ], "text": "(7) Werden bei der Durchführung dieses Artikels personen -\nbezogene Daten ausgetauscht, so ist Nummer 2 des Protokolls\nzum Abkommen vom 4. Juli 2008 zwischen der Regierung der\nBundesrepublik Deutschland und der Regierung von Jersey über\nden Auskunftsaustausch in Steuersachen anzuwenden." } ], "title": "Artikel 9\nVerständigungsverfahren" }, { "body_sha256": "b1b9ad99b84e758be049823b6d862d93ee76b080d159e80e05dd875251c2e22c", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77892, 104.17222, 290.55164, 149.7359 ], "first_line": "pdf-006-line-008", "last_line": "pdf-006-line-016", "source_page": 6 } ], "text": "(1) Dieses Abkommen tritt einen Monat nach dem Tag in\nKraft, an dem die Vertragsparteien einander schriftlich notifiziert\nhaben, dass die für das Inkrafttreten dieses Abkommens erfor-\nderlichen Verfahren erfüllt sind. Maßgebend ist der Tag des Ein-\ngangs der letzten Notifikation." }, "pages": [ 6 ], "text": "(1) Dieses Abkommen tritt einen Monat nach dem Tag in\nKraft, an dem die Vertragsparteien einander schriftlich notifiziert\nhaben, dass die für das Inkrafttreten dieses Abkommens erfor-\nderlichen Verfahren erfüllt sind. Maßgebend ist der Tag des Ein-\ngangs der letzten Notifikation." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77908, 156.13878, 290.55092, 209.96654 ], "first_line": "pdf-006-line-018", "last_line": "pdf-006-line-026", "source_page": 6 } ], "text": "(2) Dieses Abkommen ist anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 29. Au-\ngust 2014 erhoben werden;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nnach dem 29. August 2014 eingeleitet werden." }, "pages": [ 6 ], "text": "(2) Dieses Abkommen ist anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 29. Au-\ngust 2014 erhoben werden;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nnach dem 29. August 2014 eingeleitet werden." } ], "title": "Artikel 10\nInkrafttreten" }, { "body_sha256": "8e50335f86df100c7c668f6db5e9ae6f1a4b57c0a8afd1ef2c3d6ebca26ab504", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-032", "pdf-006-line-034" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.7794, 251.76678, 290.55188, 268.62966 ], "first_line": "pdf-006-line-032", "last_line": "pdf-006-line-034", "source_page": 6 } ], "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von\neiner Vertragspartei gekündigt wird." }, "pages": [ 6 ], "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von\neiner Vertragspartei gekündigt wird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.7782, 275.03254, 290.55196, 395.8287 ], "first_line": "pdf-006-line-036", "last_line": "pdf-006-line-057", "source_page": 6 } ], "text": "(2) Jede Vertragspartei kann das Abkommen nach Ablauf von\nfünf Jahren ab seinem Inkrafttreten unter Einhaltung einer Frist\nvon sechs Monaten zum Ende eines Kalenderjahrs schriftlich\nkündigen. In diesem Fall ist das Abkommen in beiden Vertrags-\nparteien nicht mehr anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 1. Januar des\nKalenderjahrs erhoben werden, das dem Kündigungsjahr\nfolgt;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nVeranlagungszeiträume betreffen, die dem Kündigungsjahr\nfolgen." }, "pages": [ 6 ], "text": "(2) Jede Vertragspartei kann das Abkommen nach Ablauf von\nfünf Jahren ab seinem Inkrafttreten unter Einhaltung einer Frist\nvon sechs Monaten zum Ende eines Kalenderjahrs schriftlich\nkündigen. In diesem Fall ist das Abkommen in beiden Vertrags-\nparteien nicht mehr anzuwenden\na) in Bezug auf Steuern, die für Zeiträume ab dem 1. Januar des\nKalenderjahrs erhoben werden, das dem Kündigungsjahr\nfolgt;\nb) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die\nVeranlagungszeiträume betreffen, die dem Kündigungsjahr\nfolgen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 63.77884, 402.23158, 290.55244, 447.79526 ], "first_line": "pdf-006-line-059", "last_line": "pdf-006-line-067", "source_page": 6 } ], "text": "(3) Ungeachtet des Absatzes 1 tritt dieses Abkommen am Tag\nder Kündigung des Abkommens vom 4. Juli 2008 zwischen der\nRegierung der Bundesrepublik Deutschland und der Regierung\nvon Jersey über den Auskunftsaustausch in Steuersachen außer\nKraft, ohne dass es einer Kündigung bedarf." }, "pages": [ 6 ], "text": "(3) Ungeachtet des Absatzes 1 tritt dieses Abkommen am Tag\nder Kündigung des Abkommens vom 4. Juli 2008 zwischen der\nRegierung der Bundesrepublik Deutschland und der Regierung\nvon Jersey über den Auskunftsaustausch in Steuersachen außer\nKraft, ohne dass es einer Kündigung bedarf." } ], "title": "Artikel 11\nKündigung" } ], "en": [ { "body_sha256": "a1004539b2b6dacd05a2c02c54cb81159d1bd6bba0637d8fbf04ff058a03c1f8", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70484, 476.1801, 531.479, 493.04298 ], "first_line": "pdf-002-line-034", "last_line": "pdf-002-line-036", "source_page": 2 } ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting Parties." }, "pages": [ 2 ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting Parties." } ], "title": "Article 1\nPersons covered" }, { "body_sha256": "d1af3933b9a4a1647bb6458fd5d43f4217d28904029de91270d89144b65d5865", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-042" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.20884, 534.59298, 493.55284, 541.88898 ], "first_line": "pdf-002-line-042", "last_line": "pdf-002-line-042", "source_page": 2 } ], "text": "1. This Agreement shall apply to taxes on income." }, "pages": [ 2 ], "text": "1. This Agreement shall apply to taxes on income." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.705, 548.2085, 531.47644, 660.37994 ], "first_line": "pdf-002-line-044", "last_line": "pdf-002-line-060", "source_page": 2 } ], "text": "2. The existing taxes to which this Agreement shall apply are\nin particular:\na) in the case of the Federal Republic of Germany:\nthe income tax (Einkommensteuer),\nthe corporation tax (Körperschaftsteuer) and\nthe trade tax (Gewerbesteuer),\nincluding the supplements levied thereon;\nb) in the case of Jersey:\nthe income tax." }, "pages": [ 2 ], "text": "2. The existing taxes to which this Agreement shall apply are\nin particular:\na) in the case of the Federal Republic of Germany:\nthe income tax (Einkommensteuer),\nthe corporation tax (Körperschaftsteuer) and\nthe trade tax (Gewerbesteuer),\nincluding the supplements levied thereon;\nb) in the case of Jersey:\nthe income tax." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-062", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-072" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70676, 666.69946, 531.48212, 721.8301 ], "first_line": "pdf-002-line-062", "last_line": "pdf-002-line-072", "source_page": 2 } ], "text": "3. The Agreement shall apply also to any identical or substan-\ntially similar taxes that are imposed after the date of signature of\nthe Agreement in addition to, or in place of, the existing taxes.\nThe competent authorities of the Contracting Parties shall notify\neach other of any significant changes that have been made in\ntheir respective taxation laws." }, "pages": [ 2 ], "text": "3. The Agreement shall apply also to any identical or substan-\ntially similar taxes that are imposed after the date of signature of\nthe Agreement in addition to, or in place of, the existing taxes.\nThe competent authorities of the Contracting Parties shall notify\neach other of any significant changes that have been made in\ntheir respective taxation laws." } ], "title": "Article 2\nTaxes Covered" }, { "body_sha256": "48c276d4534260f43ef85c83980069abefec67ffa19ecd68e544da11de4edbb9", "id": "article-3", "label": "3", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 304.70764, 763.38002, 531.47892, 780.2429 ], "first_line": "pdf-002-line-078", "last_line": "pdf-002-line-079", "source_page": 2 } ], "text": "This Agreement shall apply to items of income dealt with in\nArticles 6 to 8." }, "pages": [ 2 ], "text": "This Agreement shall apply to items of income dealt with in\nArticles 6 to 8." } ], "title": "Article 3\nIncome Covered" }, { "body_sha256": "c491819faa2b85beaf8b7e4afe7fd983f7069f3efedb1013c6d448dabfff1ada", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-016", "pdf-003-line-019", "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-030", "pdf-003-line-033", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-054", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-062", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.744923, 104.90662, 531.518763, 458.2511 ], "first_line": "pdf-003-line-008", "last_line": "pdf-003-line-068", "source_page": 3 } ], "text": "1. For the purposes of this Agreement, unless the context\notherwise requires:\na) “Contracting Party” and “the other Contracting Party” mean\nthe Government of the Federal Republic of Germany or the\nGovernment of Jersey, as the context requires;\nb) “Federal Republic of Germany”, when used in a geographical\nsense, means the area in which the tax law of the Federal\nRepublic of Germany is in force;\nc) “Jersey”, when used in a geographical sense, means the\nBailiwick of Jersey, including its territorial sea;\nd) “competent authority” means:\n(i) in the case of the Federal Republic of Germany, the\nFederal Ministry of Finance or the agency to which it has\ndelegated its power,\n(ii) in the case of Jersey, the Treasury and Resources Minis-\nter or his authorised representative;\ne) “person” includes an individual, a company and any other\nbody of persons;\nf) “company” means any body corporate or any entity that is\ntreated as a body corporate for tax purposes;\ng) “enterprise” applies to the carrying on of any business;\nh) “business” includes the performance of professional services\nand of other activities of an independent character;\ni) “enterprise of a Contracting Party” and “enterprise of the other\nContracting Party” mean respectively an enterprise carried\non by a resident of a Contracting Party or an enterprise\ncarried on by a resident of the other Contracting Party." }, "pages": [ 3 ], "text": "1. For the purposes of this Agreement, unless the context\notherwise requires:\na) “Contracting Party” and “the other Contracting Party” mean\nthe Government of the Federal Republic of Germany or the\nGovernment of Jersey, as the context requires;\nb) “Federal Republic of Germany”, when used in a geographical\nsense, means the area in which the tax law of the Federal\nRepublic of Germany is in force;\nc) “Jersey”, when used in a geographical sense, means the\nBailiwick of Jersey, including its territorial sea;\nd) “competent authority” means:\n(i) in the case of the Federal Republic of Germany, the\nFederal Ministry of Finance or the agency to which it has\ndelegated its power,\n(ii) in the case of Jersey, the Treasury and Resources Minis-\nter or his authorised representative;\ne) “person” includes an individual, a company and any other\nbody of persons;\nf) “company” means any body corporate or any entity that is\ntreated as a body corporate for tax purposes;\ng) “enterprise” applies to the carrying on of any business;\nh) “business” includes the performance of professional services\nand of other activities of an independent character;\ni) “enterprise of a Contracting Party” and “enterprise of the other\nContracting Party” mean respectively an enterprise carried\non by a resident of a Contracting Party or an enterprise\ncarried on by a resident of the other Contracting Party." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-086" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.745323, 484.1535, 531.520683, 558.41798 ], "first_line": "pdf-003-line-072", "last_line": "pdf-003-line-086", "source_page": 3 } ], "text": "2. As regards the application of the Agreement at any time by\na Contracting Party any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning that it has at that\ntime under the law of that Contracting Party for the purposes of\nthe taxes to which the Agreement applies, any meaning under\nthe applicable tax laws of that Contracting Party prevailing over\na meaning given to the term under other laws of that Contracting\nParty." }, "pages": [ 3 ], "text": "2. As regards the application of the Agreement at any time by\na Contracting Party any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning that it has at that\ntime under the law of that Contracting Party for the purposes of\nthe taxes to which the Agreement applies, any meaning under\nthe applicable tax laws of that Contracting Party prevailing over\na meaning given to the term under other laws of that Contracting\nParty." } ], "title": "Article 4\nGeneral Definitions" }, { "body_sha256": "8e7d3a9ff1f1a57016e3de654d219889c42fe374edb7049367c018eddbec0d75", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-106" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 304.746203, 601.31502, 531.520363, 675.57966 ], "first_line": "pdf-003-line-092", "last_line": "pdf-003-line-106", "source_page": 3 } ], "text": "1. For the purposes of this Agreement, the term “resident of\na Contracting Party” means any person who, under the laws of\nthat Contracting Party, is liable to tax therein by reason of his\ndomicile, residence, place of management or any other criterion\nof a similar nature. This term, however, does not include any per-\nson who is liable to tax in the territory of that Contracting Party\nin respect only of income from sources in that Contracting Party\nor capital situated therein." }, "pages": [ 3 ], "text": "1. For the purposes of this Agreement, the term “resident of\na Contracting Party” means any person who, under the laws of\nthat Contracting Party, is liable to tax therein by reason of his\ndomicile, residence, place of management or any other criterion\nof a similar nature. This term, however, does not include any per-\nson who is liable to tax in the territory of that Contracting Party\nin respect only of income from sources in that Contracting Party\nor capital situated therein." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-124", "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 304.747483, 691.9151, 531.520092, 780.24414 ], "first_line": "pdf-003-line-109", "last_line": "pdf-003-line-124", "source_page": 3 }, { "bbox": [ 304.668312, 76.78382, 531.441912, 156.31598 ], "first_line": "pdf-004-line-004", "last_line": "pdf-004-line-018", "source_page": 4 } ], "text": "2. Where by reason of the provisions of paragraph 1 an indi-\nvidual is a resident of both Contracting Parties, then his status\nshall be determined as follows:\na) he shall be deemed to be a resident only of the Contracting\nParty in which he has a permanent home available to him; if\nhe has a permanent home available to him in both Con -\ntracting Parties, he shall be deemed to be a resident only of\nthe Contracting Party with which his personal and economic\nrelations are closer (centre of vital interests);\nb) if the Contracting Party in which he has his centre of vital\ninterests cannot be determined, or if he has not a permanent\nhome available to him in either Contracting Party, he shall be\ndeemed to be a resident only of the Contracting Party in\nwhich he has an habitual abode;\nc) if he has an habitual abode in both Contracting Parties or in\nneither of them, the competent authorities of the Contracting\nParties shall settle the question by mutual agreement." }, "pages": [ 3, 4 ], "text": "2. Where by reason of the provisions of paragraph 1 an indi-\nvidual is a resident of both Contracting Parties, then his status\nshall be determined as follows:\na) he shall be deemed to be a resident only of the Contracting\nParty in which he has a permanent home available to him; if\nhe has a permanent home available to him in both Con -\ntracting Parties, he shall be deemed to be a resident only of\nthe Contracting Party with which his personal and economic\nrelations are closer (centre of vital interests);\nb) if the Contracting Party in which he has his centre of vital\ninterests cannot be determined, or if he has not a permanent\nhome available to him in either Contracting Party, he shall be\ndeemed to be a resident only of the Contracting Party in\nwhich he has an habitual abode;\nc) if he has an habitual abode in both Contracting Parties or in\nneither of them, the competent authorities of the Contracting\nParties shall settle the question by mutual agreement." } ], "title": "Article 5\nResidence" }, { "body_sha256": "343cbcf167372ffb11813ee4c67edc35d99fccdd5013da222620d68667d62531", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.668712, 211.09006, 531.439561, 237.51998 ], "first_line": "pdf-004-line-025", "last_line": "pdf-004-line-029", "source_page": 4 } ], "text": "1. Pensions and other similar remuneration in consideration\nof past employment or annuities paid to a resident of a Con -\ntracting Party shall be taxable only by that Contracting Party." }, "pages": [ 4 ], "text": "1. Pensions and other similar remuneration in consideration\nof past employment or annuities paid to a resident of a Con -\ntracting Party shall be taxable only by that Contracting Party." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.668921, 254.6255, 531.443081, 290.6223 ], "first_line": "pdf-004-line-032", "last_line": "pdf-004-line-038", "source_page": 4 } ], "text": "2. Notwithstanding the provisions of paragraph 1, pensions\nand other remuneration paid under the social security legislation\nof a Contracting Party shall be taxable only by that Contracting\nParty." }, "pages": [ 4 ], "text": "2. Notwithstanding the provisions of paragraph 1, pensions\nand other remuneration paid under the social security legislation\nof a Contracting Party shall be taxable only by that Contracting\nParty." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.670361, 298.16086, 531.447001, 362.8583 ], "first_line": "pdf-004-line-040", "last_line": "pdf-004-line-052", "source_page": 4 } ], "text": "3. Any pension paid by, or out of funds created by, a Con-\ntracting Party, a Land, a political subdivision or a local authority\nthereof or some other legal entity under public law of that Con-\ntracting Party to an individual in respect of services rendered to\nthat Contracting Party, Land, political subdivision or local author-\nity or some other legal entity under public law shall be taxable\nonly by that Contracting Party." }, "pages": [ 4 ], "text": "3. Any pension paid by, or out of funds created by, a Con-\ntracting Party, a Land, a political subdivision or a local authority\nthereof or some other legal entity under public law of that Con-\ntracting Party to an individual in respect of services rendered to\nthat Contracting Party, Land, political subdivision or local author-\nity or some other legal entity under public law shall be taxable\nonly by that Contracting Party." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.672281, 408.66462, 531.445961, 482.9291 ], "first_line": "pdf-004-line-058", "last_line": "pdf-004-line-072", "source_page": 4 } ], "text": "4. Notwithstanding the provisions of paragraph 1, recurrent\nor non-recurrent payments made by one of the Contracting Par-\nties or a political subdivision thereof to a person resident in the\nother Contracting Party as compensation for political persecution\nor for an injury or damage sustained as a result of war (including\nrestitution payments) or of military or civil alternative service or\nof a crime, vaccination or a similar event shall be taxable only by\nthe first-mentioned Contracting Party." }, "pages": [ 4 ], "text": "4. Notwithstanding the provisions of paragraph 1, recurrent\nor non-recurrent payments made by one of the Contracting Par-\nties or a political subdivision thereof to a person resident in the\nother Contracting Party as compensation for political persecution\nor for an injury or damage sustained as a result of war (including\nrestitution payments) or of military or civil alternative service or\nof a crime, vaccination or a similar event shall be taxable only by\nthe first-mentioned Contracting Party." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.672921, 500.0347, 531.445961, 545.59846 ], "first_line": "pdf-004-line-075", "last_line": "pdf-004-line-083", "source_page": 4 } ], "text": "5. The term “annuities” means certain amounts payable peri-\nodically at stated times, for life or for a specified or ascertainable\nperiod of time, under an obligation to make the payments in\nreturn for adequate and full consideration in money or money’s\nworth." }, "pages": [ 4 ], "text": "5. The term “annuities” means certain amounts payable peri-\nodically at stated times, for life or for a specified or ascertainable\nperiod of time, under an obligation to make the payments in\nreturn for adequate and full consideration in money or money’s\nworth." } ], "title": "Article 6\nPensions and Annuities" }, { "body_sha256": "a6098c43f68d1528eca1f7573a86b06c0e7877791c9dd063933449b45d90d483", "id": "article-7", "label": "7", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 304.673481, 600.37246, 531.447281, 674.63678 ], "first_line": "pdf-004-line-090", "last_line": "pdf-004-line-103", "source_page": 4 } ], "text": "Payments which a student or business apprentice who is or\nwas immediately before visiting a Contracting Party a resident of\nthe other Contracting Party and who is present in the first-men-\ntioned Contracting Party solely for the purpose of his education\nor training receives for the purpose of his maintenance, edu -\ncation or training shall not be taxed by that Contracting Party,\nprovided that such payments arise from sources outside that\nContracting Party." }, "pages": [ 4 ], "text": "Payments which a student or business apprentice who is or\nwas immediately before visiting a Contracting Party a resident of\nthe other Contracting Party and who is present in the first-men-\ntioned Contracting Party solely for the purpose of his education\nor training receives for the purpose of his maintenance, edu -\ncation or training shall not be taxed by that Contracting Party,\nprovided that such payments arise from sources outside that\nContracting Party." } ], "title": "Article 7\nStudents" }, { "body_sha256": "ac220ab5b88152aff3867fc8fe658259ea10264437da66fbc192f686ea5029c3", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-005-line-004", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 304.674241, 729.41102, 531.446161, 770.6755 ], "first_line": "pdf-004-line-111", "last_line": "pdf-004-line-117", "source_page": 4 }, { "bbox": [ 304.630868, 76.78366, 531.403908, 185.77734 ], "first_line": "pdf-005-line-004", "last_line": "pdf-005-line-023", "source_page": 5 } ], "text": "1. Where:\na) an enterprise of a Contracting Party participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting Party, or\nb) the same persons participate directly or indirectly in the man-\nagement, control or capital of an enterprise of a Contracting\nParty and an enterprise of the other Contracting Party,\nand in either case conditions are made or imposed between the\ntwo enterprises in their commercial or financial relations which\ndiffer from those which would be made between independent\nenterprises, then any profits which would, but for those con -\nditions, have accrued to one of the enterprises, but, by reason\nof those conditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." }, "pages": [ 4, 5 ], "text": "1. Where:\na) an enterprise of a Contracting Party participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting Party, or\nb) the same persons participate directly or indirectly in the man-\nagement, control or capital of an enterprise of a Contracting\nParty and an enterprise of the other Contracting Party,\nand in either case conditions are made or imposed between the\ntwo enterprises in their commercial or financial relations which\ndiffer from those which would be made between independent\nenterprises, then any profits which would, but for those con -\nditions, have accrued to one of the enterprises, but, by reason\nof those conditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-038", "pdf-005-line-040" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63257, 203.64374, 531.40681, 277.90814 ], "first_line": "pdf-005-line-026", "last_line": "pdf-005-line-040", "source_page": 5 } ], "text": "2. Where a Contracting Party intends to adjust the profits of\nan enterprise in accordance with the principles set out in para-\ngraph 1, it shall inform the enterprise of the intended action in\ngood time and give it the opportunity to inform the other enter-\nprise so as to give that other enterprise the opportunity to inform\nin turn the other Contracting Party. However, the right of the\nContracting Party providing such information to make the\nproposed adjustment shall not be thereby affected." }, "pages": [ 5 ], "text": "2. Where a Contracting Party intends to adjust the profits of\nan enterprise in accordance with the principles set out in para-\ngraph 1, it shall inform the enterprise of the intended action in\ngood time and give it the opportunity to inform the other enter-\nprise so as to give that other enterprise the opportunity to inform\nin turn the other Contracting Party. However, the right of the\nContracting Party providing such information to make the\nproposed adjustment shall not be thereby affected." } ], "title": "Article 8\nAssociated Enterprises" }, { "body_sha256": "4f69003e5ef902d086c9ec12cfb5ed61ba3219ba2da2363b14e8f5dcae2fe113", "id": "article-9", "label": "9", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63225, 325.39766, 531.40841, 409.22902 ], "first_line": "pdf-005-line-046", "last_line": "pdf-005-line-062", "source_page": 5 } ], "text": "1. Where a person considers that the actions of one or both\nof the Contracting Parties will result for him in taxation not in\naccordance with the provisions of this Agreement, he may,\nirrespective of the remedies provided by the domestic law of the\nContracting Party concerned, present his case to the competent\nauthority of the Contracting Party of which he is a resident. The\ncase must be presented within three years of the first notification\nof the action resulting in taxation not in accordance with the\nprovisions of the Agreement." }, "pages": [ 5 ], "text": "1. Where a person considers that the actions of one or both\nof the Contracting Parties will result for him in taxation not in\naccordance with the provisions of this Agreement, he may,\nirrespective of the remedies provided by the domestic law of the\nContracting Party concerned, present his case to the competent\nauthority of the Contracting Party of which he is a resident. The\ncase must be presented within three years of the first notification\nof the action resulting in taxation not in accordance with the\nprovisions of the Agreement." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-076", "pdf-005-line-078" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.63297, 417.52846, 531.406035, 491.79294 ], "first_line": "pdf-005-line-064", "last_line": "pdf-005-line-078", "source_page": 5 } ], "text": "2. The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive at a\nsatisfactory solution, to resolve the case by mutual agreement\nwith the competent authority of the other Contracting Party, with\na view to the avoidance of taxation which is not in accordance\nwith the Agreement. Any agreement reached shall be imple -\nmented notwithstanding any time limits in the domestic law of\nthe Contracting Parties." }, "pages": [ 5 ], "text": "2. The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive at a\nsatisfactory solution, to resolve the case by mutual agreement\nwith the competent authority of the other Contracting Party, with\na view to the avoidance of taxation which is not in accordance\nwith the Agreement. Any agreement reached shall be imple -\nmented notwithstanding any time limits in the domestic law of\nthe Contracting Parties." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.633395, 500.0923, 531.405315, 526.52206 ], "first_line": "pdf-005-line-080", "last_line": "pdf-005-line-084", "source_page": 5 } ], "text": "3. The competent authorities of the Contracting Parties may\ncommunicate with each other directly for the purpose of reaching\nan agreement in the sense of the preceding paragraphs." }, "pages": [ 5 ], "text": "3. The competent authorities of the Contracting Parties may\ncommunicate with each other directly for the purpose of reaching\nan agreement in the sense of the preceding paragraphs." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631635, 534.82142, 531.405395, 637.7867 ], "first_line": "pdf-005-line-086", "last_line": "pdf-005-line-106", "source_page": 5 } ], "text": "4. The competent authority of a Contracting Party shall not be\nobliged to initiate the mutual agreement procedure where legal\nor administrative proceedings have resulted in a final ruling that\nby actions giving rise to an adjustment of transfers of profits un-\nder Article 8 one of the enterprises concerned is liable to a seri-\nous penalty. In addition, the competent authority of a Contracting\nParty shall not be obliged to initiate the mutual agreement pro-\ncedure if the enterprise has not fulfilled the documentation\nand/or information requirements of the adjusting Contracting\nParty before the assessment in which the adjustment is incorpo-\nrated was finalized." }, "pages": [ 5 ], "text": "4. The competent authority of a Contracting Party shall not be\nobliged to initiate the mutual agreement procedure where legal\nor administrative proceedings have resulted in a final ruling that\nby actions giving rise to an adjustment of transfers of profits un-\nder Article 8 one of the enterprises concerned is liable to a seri-\nous penalty. In addition, the competent authority of a Contracting\nParty shall not be obliged to initiate the mutual agreement pro-\ncedure if the enterprise has not fulfilled the documentation\nand/or information requirements of the adjusting Contracting\nParty before the assessment in which the adjustment is incorpo-\nrated was finalized." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631715, 655.65302, 531.403155, 672.5159 ], "first_line": "pdf-005-line-108", "last_line": "pdf-005-line-110", "source_page": 5 } ], "text": "5. The Contracting Parties may also agree on other forms of\ndispute resolution including arbitration." }, "pages": [ 5 ], "text": "5. The Contracting Parties may also agree on other forms of\ndispute resolution including arbitration." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631715, 680.81526, 531.402835, 707.2451 ], "first_line": "pdf-005-line-112", "last_line": "pdf-005-line-117", "source_page": 5 } ], "text": "6. The competent authorities of the Contracting Parties may\nmodify or supplement the above rules and procedures as nec-\nessary to more effectively implement their intent." }, "pages": [ 5 ], "text": "6. The competent authorities of the Contracting Parties may\nmodify or supplement the above rules and procedures as nec-\nessary to more effectively implement their intent." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 304.631155, 725.1115, 531.403955, 780.24214 ], "first_line": "pdf-005-line-120", "last_line": "pdf-005-line-129", "source_page": 5 } ], "text": "7. If, in carrying out the provisions of this Article, personal\ndata shall be exchanged, the provisions of paragraph 2 of the\nProtocol to the Agreement of 4 July 2008 between the Govern-\nment of the Federal Republic of Germany and the Government\nof Jersey for the Exchange of Information relating to Tax Matters\nshall apply." }, "pages": [ 5 ], "text": "7. If, in carrying out the provisions of this Article, personal\ndata shall be exchanged, the provisions of paragraph 2 of the\nProtocol to the Agreement of 4 July 2008 between the Govern-\nment of the Federal Republic of Germany and the Government\nof Jersey for the Exchange of Information relating to Tax Matters\nshall apply." } ], "title": "Article 9\nMutual Agreement Procedure" }, { "body_sha256": "933a6e840c91d0cc9822e7827180d6727e4473a4d0cd6558d2864fac649c8b33", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72436, 104.17198, 531.49724, 149.73566 ], "first_line": "pdf-006-line-007", "last_line": "pdf-006-line-015", "source_page": 6 } ], "text": "1. This Agreement shall enter into force one month from the\ndate on which the Contracting Parties have notified each other\nin writing that the necessary procedures for such entry into force\nhave been fulfilled. The relevant date shall be the day on which\nthe last notification is received." }, "pages": [ 6 ], "text": "1. This Agreement shall enter into force one month from the\ndate on which the Contracting Parties have notified each other\nin writing that the necessary procedures for such entry into force\nhave been fulfilled. The relevant date shall be the day on which\nthe last notification is received." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72508, 156.13854, 531.49684, 209.9663 ], "first_line": "pdf-006-line-017", "last_line": "pdf-006-line-025", "source_page": 6 } ], "text": "2. The provisions of this Agreement shall have effect\na) in respect of taxes levied for periods beginning on or after\n29 August 2014,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 which are initiated after 29 August 2014." }, "pages": [ 6 ], "text": "2. The provisions of this Agreement shall have effect\na) in respect of taxes levied for periods beginning on or after\n29 August 2014,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 which are initiated after 29 August 2014." } ], "title": "Article 10\nEntry into Force" }, { "body_sha256": "aaf1c3a2dd3453061f1b2143d00e318c259a698ca95d2b7361d855fe938eb904", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72604, 251.76654, 531.49692, 268.62942 ], "first_line": "pdf-006-line-031", "last_line": "pdf-006-line-033", "source_page": 6 } ], "text": "1. This Agreement shall remain in force until terminated by a\nContracting Party." }, "pages": [ 6 ], "text": "1. This Agreement shall remain in force until terminated by a\nContracting Party." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72452, 275.0323, 531.50052, 395.82846 ], "first_line": "pdf-006-line-035", "last_line": "pdf-006-line-056", "source_page": 6 } ], "text": "2. Either Contracting Party may terminate the Agreement, by\ngiving written notice of termination at least six months before the\nend of any calendar year beginning after the expiration of a\nperiod of five years from the date of entry into force of the Agree-\nment. In such event, this Agreement shall cease to have effect\nin both Contracting Parties:\na) in respect of taxes levied for periods beginning on or after\nthe first day of January in the calendar year next following the\nyear in which notice of termination is given,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 concerning taxable periods following the year in which\nnotice of termination is given." }, "pages": [ 6 ], "text": "2. Either Contracting Party may terminate the Agreement, by\ngiving written notice of termination at least six months before the\nend of any calendar year beginning after the expiration of a\nperiod of five years from the date of entry into force of the Agree-\nment. In such event, this Agreement shall cease to have effect\nin both Contracting Parties:\na) in respect of taxes levied for periods beginning on or after\nthe first day of January in the calendar year next following the\nyear in which notice of termination is given,\nb) in respect of proceedings referred to in paragraph 1 of Arti-\ncle 9 concerning taxable periods following the year in which\nnotice of termination is given." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.72476, 402.23134, 531.49772, 457.3619 ], "first_line": "pdf-006-line-058", "last_line": "pdf-006-line-068", "source_page": 6 } ], "text": "3. Notwithstanding paragraph 1, this Agreement shall be\nterminated, without need of notice of termination, on the date of\ntermination of the Agreement of 4 July 2008 between the Gov-\nernment of the Federal Republic of Germany and the Govern-\nment of Jersey for the Exchange of Information relating to Tax\nMatters." }, "pages": [ 6 ], "text": "3. Notwithstanding paragraph 1, this Agreement shall be\nterminated, without need of notice of termination, on the date of\ntermination of the Agreement of 4 July 2008 between the Gov-\nernment of the Federal Republic of Germany and the Govern-\nment of Jersey for the Exchange of Information relating to Tax\nMatters." } ], "title": "Article 11\nTermination" } ] }, "title": "2015 source edition" }