(1) Dieses Abkommen ist nicht so auszulegen, als hindere es
a) einen Vertragsstaat, seine innerstaatlichen Rechtsvorschrif-
ten zur Verhinderung der Steuerumgehung oder Steuerhinter-
ziehung anzuwenden;
b) die Bundesrepublik Deutschland, die Beträge zu besteuern,
die nach dem Vierten Teil des deutschen Außensteuergeset-
zes in die Einkünfte einer in der Bundesrepublik Deutschland
ansässigen Person einzubeziehen sind.
(2) Die Bestimmungen dieses Abkommens gelten nicht für
Gesellschaften oder andere Personen, die aufgrund der Gesetze
oder der Verwaltungspraxis eines Vertragsstaats einer besonde-
ren steuerlichen Behandlung unterliegen. Sie gelten auch weder
für Einkünfte, die eine im anderen Vertragsstaat ansässige Per-
son von diesen Gesellschaften oder anderen Personen bezieht,
noch für Aktien oder sonstige Rechte an diesen Gesellschaften,
die dieser ansässigen Person gehören.
Citation to select or copy
Germany / Malta; BGBl. 2001 II S. 1297; edition de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17; article 27; Deutsch; unreviewed source text, current applicability unverified; /editions/de-malta-2001-base/de/articles/article-27/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2001-12-17
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2001-03-08
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2010-06-17; citation: BGBl. 2011 II S. 275; entry notice S. 640; entry into force: 2011-05-19; application caveat: I.1 prints 01.01.2002 for protocol application. Preserve that broad table statement; do not infer that every amendment is retroactive without protocol review. / BEPS-MLI; citation: BGBl. 2024 I Nr. 205; BGBl. 2025 II Nr. 5; general application: 2025-01-01; part VI general application: 2024-11-01
Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-malta-2001-base/. PDF page links identify pages, not verified paragraph correspondence.