Germany – Bulgaria · source edition
- Edition
- de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
- Source form
- official-publication PDF with native text layer; reader is a machine transcription
- Retrieved
- 2026-09-30
- Human review
- Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
- Currentness
- 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. 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.
- Protocols / MLI
- 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: 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
- SHA-256 (locally-verified)
- 6b31dd652c3474a357d75ba5b253c35c4bf30589b7fac5b8ec437b6f4fe5f741
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Citation
BGBl. 2010 II S. 1286 | de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23 | https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Bulgarien/2010-11-23-Bulgarien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.