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1Artikel 1 Persönlicher Geltungsbereich2Artikel 2 Unter das Abkommen fallende Steuern3Artikel 3 Allgemeine Begriffsbestimmungen4Artikel 4 Ansässige Person5Artikel 5 Betriebsstätte6Artikel 6 Einkünfte aus unbeweglichem Vermögen7Artikel 7 Unternehmensgewinne8Artikel 8 Seeschifffahrt, Binnenschifffahrt und Luftfahrt9Artikel 9 Verbundene Unternehmen10Artikel 10 Dividenden11Artikel 11 Zinsen12Artikel 12 Lizenzgebühren13Artikel 13 Gewinne aus der Veräußerung von Vermögen14Artikel 14 Selbständige Arbeit15Artikel 15 Unselbständige Arbeit16Artikel 16 Aufsichtsrats- und Verwaltungsratsvergütungen17Artikel 17 Künstler und Sportler18Artikel 18 Ruhegehälter, Renten und ähnliche Vergütungen19Artikel 19 Öffentlicher Dienst20Artikel 20 Professoren und Studenten21Artikel 21 Andere Einkünfte22Artikel 22 Vermögen23Artikel 23 Vermeidung der Doppelbesteuerung im Wohnsitzstaat24Artikel 24 Gleichbehandlung25Artikel 25 Verständigungsverfahren26Artikel 26 Informationsaustausch27Artikel 27 Verfahrensregeln für die Quellenbesteuerung28Artikel 28 Anwendung des Abkommens in bestimmten Fällen29Artikel 29 Mitglieder diplomatischer Missionen und konsularischer Vertretungen30Artikel 30 Protokoll31Artikel 31 Inkrafttreten32Artikel 32 Kündigung

32 articles · Deutsch

Source & edition
Country pairs / Germany / Romania

Germany / Romania · 2003 source edition

Artikel 30 Protokoll

Deutsch · original source edition

Unreviewed · applicability unverified
Original & source
English contents

Choose a contents page: no source-verified article correspondence is available. Legal or translation equivalence has not been reviewed.

§ PDF page 18
Das angefügte Protokoll ist Bestandteil dieses Abkommens.
Citation to select or copy

Germany / Romania; BGBl. 2003 II S. 1594; edition de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14; article 30; Deutsch; unreviewed source text, current applicability unverified; /editions/de-romania-2003-base/de/articles/article-30/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

BGBl. 2003 II S. 1594

  • Original PDF Official source website ↗

    SHA-256 aa227eb9367b81d0bd6e85ee8dcb0c0b198a04ea9346fb3d268ca6ee537f0906

Edition
de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2003-11-14
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2001-07-04
Edition notes and known limitations

Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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.

Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Rumänien R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.

German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.

Retained metadata & integrity record

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