Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt ungeachtet der Art der Erhebung
für Steuern vom Einkommen – und, im Fall der Bundesrepublik
Deutschland, vom Vermögen –, die für Rechnung eines Vertrags-
staats – und, im Fall der Bundesrepublik Deutschland, eines ihrer
Länder – oder einer seiner Gebietskörperschaften erhoben wer-
den.
English
(1) This Agreement shall apply to taxes on income, and, in
the case of the Federal Republic of Germany, taxes on capital,
imposed on behalf of a Contracting State and, in the case of the
Federal Republic of Germany, on behalf of one of its States
(Länder) or one of its political subdivisions or local authorities,
irrespective of the manner in which they are levied.
(2) Als Steuern vom Einkommen und vom Vermögen gelten
alle Steuern, die vom Gesamteinkommen, Gesamtvermögen
oder von Teilen des Einkommens oder des Vermögens erhoben
werden, einschließlich der Steuern vom Gewinn aus der Ver -
äußerung beweglichen oder unbeweglichen Vermögens, der von
Unternehmen gezahlten Lohnsummensteuern sowie der Steuern
vom Vermögenszuwachs.
English
(2) There shall be regarded as taxes on income and on capital
all taxes imposed on total income, on total capital, or on
elements of income or of capital, including taxes on gains from
the alienation of movable or immovable property, taxes on the
total amounts of wages or salaries paid by enterprises, as well
as taxes on capital appreciation.
(3) Zu den bestehenden Steuern, für die dieses Abkommen
gilt, gehören insbesondere
a) in Australien
die Einkommensteuer, die Steuer auf Gehaltsnebenleistungen
(fringe benefits tax) und die Ressourcennutzungssteuern
(resource rent taxes), die nach australischem Bundesrecht er-
hoben werden (im Folgenden als „australische Steuer“ be-
zeichnet);
b) in der Bundesrepublik Deutschland
i)
die Einkommensteuer,
ii) die Körperschaftsteuer,
iii) die Gewerbesteuer und
iv) die Vermögensteuer
einschließlich der hierauf erhobenen Zuschläge (im Folgen-
den als „deutsche Steuer“ bezeichnet).
English
(3) The existing taxes to which this Agreement shall apply are
in particular:
a) in Australia:
the income tax, the fringe benefits tax and resource rent
taxes imposed under the federal law of Australia;
(hereinafter referred to as “Australian tax”);
b) in the Federal Republic of Germany:
i)
the income tax (Einkommensteuer);
ii) the corporate income tax (Körperschaftsteuer);
iii) the trade tax (Gewerbesteuer); and
iv) the capital tax (Vermögensteuer);
including the supplements levied thereon
(hereinafter referred to as “German tax”).
(4) Dieses Abkommen gilt auch für alle Steuern gleicher oder
im Wesentlichen ähnlicher Art, die nach der Unterzeichnung des
Abkommens neben den bestehenden Steuern oder an deren
Stelle nach australischem Bundesrecht oder dem Recht der Bun-
desrepublik Deutschland erhoben werden. Die zuständigen Be-
hörden der Vertragsstaaten teilen einander die in ihren Steuer -
gesetzen eingetretenen wesentlichen Änderungen mit.
English
(4) This Agreement shall apply also to any identical or sub-
stantially similar taxes which are imposed under the federal law
of Australia or the law of the Federal Republic of Germany after
the date of signature of this Agreement in addition to, or in place
of, the existing taxes. The competent authorities of the Contract-
ing States shall notify each other of significant changes which
have been made in their taxation laws.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
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. 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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
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. 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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 · /library/originals/d58aaf6b2bd90a6abde579523b333041459f4e6c76a0fed3a730e1b9f01122a9.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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