(2) Das Abkommen tritt am Tag des Austausches der Rati -
fikationsurkunden in Kraft und ist anzuwenden
a) in der Bundesrepublik Deutschland:
i)
bei den im Abzugsweg erhobenen Steuern auf die
Beträge, die am oder nach dem 1. Januar 2011 gezahlt
werden;
ii) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar 2011 erhoben werden;
iii) hinsichtlich des Informationsaustausches nach Artikel 25
und hinsichtlich der Amtshilfe bei der Steuererhebung
nach Artikel 26 ab dem 1. Januar 2011;
b) in der Republik Türkei:
i)
auf die Steuern für die Veranlagungszeiträume, die am
oder nach dem 1. Januar 2011 beginnen;
ii) hinsichtlich des Informationsaustausches nach Artikel 25
und hinsichtlich der Amtshilfe bei der Steuererhebung
nach Artikel 26 ab dem 1. Januar 2011.
Citation to select or copy
Germany / Turkey; BGBl. 2012 II S. 526; edition de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30; article 30; Deutsch; unreviewed source text, current applicability unverified; /editions/de-turkey-2012-base/de/articles/article-30/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2012-05-30
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2011-09-19
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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.
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.