(1) La présente Convention s’applique aux impôts sur le
revenu et sur la fortune perçus pour le compte d’un État
contractant, de l’un de ses Länder ou de l’une de ses sub-
divisions politiques ou de leurs collectivités locales, quel que
soit le système de perception.
(2) Sont considérés comme impôts sur le revenu et sur la
fortune les impôts perçus sur le revenu total, sur la fortune
totale ou sur des éléments du revenu ou de la fortune, y
compris les impôts sur les gains provenant de l’aliénation de
biens mobiliers ou immobiliers, les impôts sur le montant global
des salaires payés par les entreprises, ainsi que les impôts sur
les plus-values.
(3) Les impôts actuels auxquels s’applique la Convention
sont notamment:
a) en ce qui concerne la République Algérienne Démocratique
et Populaire:
l’impôt sur le revenu global,
l’impôt sur les bénéfices des sociétés,
l’impôt sur les bénéfices miniers,
la taxe sur l’activité professionnelle,
l’impôt sur le patrimoine,
la redevance, la taxe sur le revenu et l’impôt complémentaire
sur le résultat relatifs aux activités de prospection, de
recherche, d’exploitation et de transport par canalisation
des hydrocarbures
(ci-après dénommés «impôt algérien»);
b) en ce qui concerne la République fédérale d’Allemagne:
l’impôt sur le revenu (Einkommensteuer),
l’impôt sur les sociétés (Körperschaftsteuer),
l’impôt commercial (Gewerbesteuer) et
l’impôt sur la fortune (Vermögensteuer),
y compris les surtaxes perçues sur ces impôts
(ci-après dénommés «impôt allemand»).
(4) La Convention s’applique aussi aux impôts de nature
identique ou analogue qui seraient établis après la date de
signature de la Convention et qui s’ajouteraient aux impôts
actuels ou qui les remplaceraient. Les autorités compétentes
des États contractants se communiquent les modifications
significatives apportées à leurs législations fiscales.
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. 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-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
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 as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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.
BGBl. 2008 II S. 1188 | de-algeria-2008-base | de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29 | Article 2 | fr | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-algeria-2008-base/fr/articles/article-2/
Source, edition and limits
Source edition
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. 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-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
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 as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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.