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Deutschland – Malta · Quellenfassung

Fassung
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Abgerufen
2026-09-30
Menschliche Prüfung
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
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.
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: 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
SHA-256 (locally-verified)
e731130706a5be3e27f9ae7af1389f29dec54d4725ad0751cef4e7104a7c5887

original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text

Amtliche Originalquelle

Fundstelle

BGBl. 2001 II S. 1297 | de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17 | https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Malta/2001-12-17-Malta-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.

Lesefassung