{ "human_approvals": [], "purpose": "Source-local audit for new original2011 edition, no central2025 override", "records": [ { "agent_review_is_human_approval": false, "authentic_languages": { "authentic_languages_from_closing": [ "de", "en" ], "available_languages": [ "de", "en" ], "closing_pdf_page": 21, "rule": "Both texts equally authoritative; no prevailing-language rule in original closing", "unretained_languages": [] }, "currentness": { "current_law_verified": false, "limits": [ "Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control.", "Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified." ], "state": "historical-original-publication-not-current-consolidation" }, "dates": { "consent_law_date": "2011-11-01", "entry_notice_date": "2013-02-11", "entry_notice_gazette_publication": "2013-03-20", "gazette_publication": "2011-11-07", "general_application_limit": "Treaty Article32(2) tax-specific rules subject to transitional Article32(3)-(5); not universal application/currentness", "general_tax_application_from": "2013-01-01", "signature": "2011-03-30", "treaty_entry_into_force": "2012-11-28" }, "edition_id": "de-ireland-2011-base", "encoding_recovery": { "derivative_path": "derivatives/de-ireland-2011-base.pdf", "derivative_sha256": "b00192172af4bcd03a3797cc3c17f939341bb009f08caa81a7d3d82c87cdca76", "font_patches": 2, "inverse": "Exact CMap byte patch and native show-string inverse, not byte-identical PDF container serialization", "mapped_blank_occurrences": 19579, "proof": "evidence/de-ireland-2011-base/mapping-proof.json" }, "entry_notice": { "citation": "BGBl. 2013 II S. 332", "path": "sources/entry-notice.pdf", "sha256": "eb89b34316a51dc9edc0a25bdaa46586cb7d3aa88622985ed98cd1e3e0e178cb", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Irland/2013-03-20-Irland-Abkommen-DBA-Bekanntmachung.pdf?__blob=publicationFile&v=2" }, "evidence": [ { "id": "law-and-gazette", "path": "evidence/native-layout.txt", "pdf_page": 1, "quote": " 1042 Bundesgesetzblatt Jahrgang 2011 Teil II Nr. 28, ausgegeben zu Bonn am 7. November 2011\n\n\n\n\n Gesetz\n zu dem Abkommen vom 30. März 2011\n zwischen der Bundesrepublik Deutschland und Irland\n zur Vermeidung der Doppelbesteuerung\n und zur Verhinderung der Steuerverkürzung\n auf dem Gebiet der Steuern vom Einkommen und vom Vermögen\n Vom 1. November 2011\n\n\n Der Bundestag hat mit Zustimmung des Bundesrates das folgende Gesetz\n beschlossen:\n\n Artikel 1\n Dem in Dublin am 30. März 2011 unterzeichneten Abkommen zwischen der\n Bundesrepublik Deutschland und Irland zur Vermeidung der Doppelbesteuerung\n und zur Verhinderung der Steuerverkürzung auf dem Gebiet der Steuern vom\n Einkommen und vom Vermögen wird zugestimmt. Das Abkommen wird nach-\n stehend veröffentlicht.\n\n Artikel 2\n (1) Dieses Gesetz tritt am Tag nach der Verkündung in Kraft.\n (2) Der Tag, an dem das Abkommen nach seinem Artikel 32 Absatz 2 in Kraft\n tritt, ist im Bundesgesetzblatt bekannt zu geben.\n\n\n\n Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-\n blatt zu verkünden.\n\n\n Berlin, den 1. November 2011\n\n Der Bundespräsident\n Christian Wulff\n\n Die Bundeskanzlerin\n Dr. A n g e l a M e r k e l\n\n Der Bundesminister der Finanzen\n Schäuble\n\n Der Bundesminister des Auswärtigen\n Guido Westerwelle\n\n\n\n\nDas Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de\n", "source_path": "sources/original.pdf" }, { "id": "closing-de", "line_ids": [ "p21-l086", "p21-l088", "p21-l090" ], "pdf_page": 21, "printed_page": 1062, "quote": "Geschehen zu Dublin am 30. März 2011 in zwei Urschriften,\njede in deutscher und englischer Sprache, wobei jeder Wortlaut\ngleichermaßen verbindlich ist.", "source_path": "sources/original.pdf" }, { "id": "closing-en", "line_ids": [ "p21-l084", "p21-l085", "p21-l087", "p21-l089" ], "pdf_page": 21, "printed_page": 1062, "quote": "In Witness Whereof the undersigned, duly authorised thereto,\nhave signed this Agreement.\nDone in duplicate at Dublin on 30 March 2011 in the German\nand English languages, both texts being equally authoritative.", "source_path": "sources/original.pdf" }, { "id": "entry-notice", "pdf_page": 1, "printed_page": 332, "quote": " 332 Bundesgesetzblatt Jahrgang 2013 Teil II Nr. 7, ausgegeben zu Bonn am 20. März 2013\n\n\n\n\n Bekanntmachung\n über das Inkrafttreten\n des deutsch-irischen Abkommens\n zur Vermeidung der Doppelbesteuerung\n und zur Verhinderung der Steuerverkürzung\n auf dem Gebiet der Steuern vom Einkommen und vom Vermögen\n\n Vom 11. Februar 2013\n\n\n Nach Artikel 2 Absatz 2 des Gesetzes vom 1. November\n 2011 zu dem Abkommen vom 30. März 2011 zwischen\n der Bundesrepublik Deutschland und Irland zur Vermei-\n dung der Doppelbesteuerung und zur Verhinderung der\n Steuerverkürzung auf dem Gebiet der Steuern vom Ein-\n kommen und vom Vermögen (BGBl. 2011 II S. 1042,\n 1043) wird bekannt gemacht, dass das Abkommen nach\n seinem Artikel 32 Absatz 2\n am 28. November 2012\n in Kraft getreten ist.\n\n\n Berlin, den 11. Februar 2013\n\n Auswärtiges Amt\n Im Auftrag\n Dr. M a r t i n N e y\n\n B\n\n\n\n\nDas Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de\n", "source_path": "sources/entry-notice.pdf" }, { "id": "original-application-rules", "line_ids": [ "p20-l035", "p20-l037", "p20-l039", "p20-l041", "p20-l043", "p20-l045", "p20-l047", "p20-l049", "p20-l051", "p20-l053", "p20-l055", "p20-l058", "p20-l060", "p20-l062", "p20-l064", "p20-l066", "p20-l068", "p20-l070", "p20-l072", "p20-l074", "p20-l076", "p20-l078", "p20-l080", "p20-l081", "p20-l083", "p20-l085", "p20-l087", "p20-l089", "p20-l090", "p20-l093", "p20-l094", "p20-l097", "p20-l099", "p20-l101", "p20-l103", "p20-l105", "p20-l107", "p20-l109", "p20-l111", "p20-l113", "p20-l115", "p20-l117", "p20-l119", "p20-l121", "p21-l003", "p21-l005", "p21-l006", "p21-l007" ], "pdf_pages": [ 20, 21 ], "quote": "Article 32\nEntry into force\n(1) This Agreement shall be ratified and the instruments of\n ratification shall be exchanged as soon as possible. \n(2) This Agreement shall enter into force on the day of the\n exchange of the instruments of ratification and shall have effect:\na) in Ireland:\ni) in the case of income tax, income levy and capital gains\ntax, for any year of assessment beginning on or after the\nfirst day of January in the calendar year next following the\nyear in which this Agreement enters into force;\nii) in the case of corporation tax, for any financial year begin-\nning on or after the first day of January in the calendar\nyear next following the year in which this Agreement\n enters into force;\nb) in Germany:\ni) in the case of taxes withheld at source, in respect of\namounts paid on or after the first day of January in the\ncalendar year next following the year in which this Agree-\nment enters into force;\nii) in the case of other taxes, in respect of taxes levied for\nperiods beginning on or after the first day of January in\nthe calendar year next following the year in which this\nAgreement enters into force.\n(3) Upon the entry into force of this Agreement, the Conven-\ntion between the Federal Republic of Germany and Ireland for\nthe Avoidance of Double Taxation and the Prevention of Fiscal\nEvasion with respect to Taxes on Income and on Capital and to\nthe Gewerbesteuer (Trade Tax), signed at Dublin on 17th of Octo-\nber 1962, as amended by the Protocol signed at Berlin on\n25th of May 2010 (hereinafter referred to as the 1962 Conven-\ntion), shall cease to have effect from the dates on which this\nAgreement becomes effective for taxes in accordance with the\nrelevant provisions of paragraph 2.\n(4) Notwithstanding paragraphs 2 and 3, where the provisions\nof Article XXII of the 1962 Convention would have afforded any\ngreater relief from tax than is due under this Agreement, any such\nprovision as aforesaid shall continue to have effect for a period\nof 12 months from the date on which the provisions of this\n Agreement would otherwise have effect in accordance with the\nprovisions of paragraph 2.\n(5) Notwithstanding the provisions of paragraphs 2 and 3 and\nthe provisions of Article 17 where, immediately before the entry\ninto force of this Agreement an individual was in receipt of pay-\nments falling within Articles XIII and XV of the 1962 Convention,\nthat individual may elect that the provisions of Articles XIII and XV\nshall continue to apply to such payments and not the provisions\nof Article 17.", "source_path": "sources/original.pdf" }, { "id": "cached-later-editions", "path": "evidence/cached-article.md", "qualification": "Cached official article only, not fresh currentness verification.", "sha256": "fc06863a1fa91aecce945a2d41e4188d70ea7577467217edfc587edc45e7ef03" } ], "human_approvals": [], "relationships": [ { "included_in_pinned_source": false, "kind": "later-amending-protocol", "limit": "Cached BMF article; 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