Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Sind die von einer natürlichen Person erzielten Einkünfte
oder Gewinne in einem Vertragsstaat nur aus dem Grund von der
Steuer befreit, weil diese Person nach den geltenden Steuer -
gesetzen dieses Staates als vorübergehend ansässig gilt, so wird
für diese Einkünfte oder Gewinne im anderen Vertragsstaat keine
Entlastung nach diesem Abkommen gewährt.
English
(1) Where an item of income, profits or gains derived by an
individual is exempt from tax in a Contracting State by reason
only of the status of that individual as a temporary resident under
any applicable taxation laws of that State, no relief shall be avail-
able under this Agreement in the other Contracting State in
respect of that item of income, profits or gains.
(2) Ungeachtet der sonstigen Bestimmungen dieses Abkom-
mens wird eine Vergünstigung nach diesem Abkommen nicht für
Einkünfte – oder, im Fall der Bundesrepublik Deutschland, für
Vermögen – gewährt, wenn die maßgeblichen Gesamtumstände
die Annahme rechtfertigen, dass die Erlangung dieser Vergüns-
tigung einer der wesentlichen Zwecke einer Gestaltung oder
Transaktion war, die unmittelbar oder mittelbar diese Vergünsti-
gung zur Folge hat, es sei denn, es wird nachgewiesen, dass die
Gewährung dieser Vergünstigung unter diesen Umständen mit
dem Sinn und Zweck der einschlägigen Bestimmungen dieses
Abkommens im Einklang steht.
English
(2) Notwithstanding the other provisions of this Agreement, a
benefit under this Agreement shall not be granted in respect of
an item of income, or, in the case of the Federal Republic of Ger-
many, of capital, if it is reasonable to conclude, having regard to
all relevant facts and circumstances, that obtaining that benefit
was one of the principal purposes of any arrangement or trans-
action that resulted directly or indirectly in that benefit, unless it
is established that granting that benefit in these circumstances
would be in accordance with the object and purpose of the
relevant provisions of this Agreement.
(3) Dieses Abkommen verhindert nicht die Anwendung der
Rechtsvorschriften eines Vertragsstaats zur Verhinderung der
Steuerverkürzung oder Steuerumgehung. Führt die Anwendung
dieser Rechtsvorschriften zu einer Doppelbesteuerung, so bera-
ten die zuständigen Behörden gemeinsam nach Artikel 25 Ab-
satz 3 darüber, wie die Doppelbesteuerung beseitigt werden
kann.
English
(3) Nothing in this Agreement shall prevent the application of
any provision of the laws of a Contracting State which is
designed to prevent the evasion or avoidance of taxes. Where
double taxation arises as a result of the application of any such
provision, the competent authorities shall consult for the elimi-
nation of such double taxation in accordance with paragraph 3
of Article 25.
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 23 | 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-23/
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.
Source-page links are references, not human paragraph verification.