Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(2) Das Abkommen tritt am Tag des Austausches der Ratifi-
kationsurkunden in Kraft und ist in beiden Vertragsstaaten
anzuwenden
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das auf das Jahr folgt, in dem das Abkommen in
Kraft getreten ist;
b) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar des Kalenderjahrs erhoben werden, das
auf das Jahr folgt, in dem das Abkommen in Kraft getreten
ist.
English
(2) The Agreement shall enter into force on the day of the
exchange of the instruments of ratification and shall have effect
in both Contracting States:
a) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January of the cal-
endar year next following that in which the Agreement
entered into force;
b) in the case of other taxes, in respect of taxes levied for peri-
ods beginning on or after the first day of January of the cal-
endar year next following that in which the Agreement
entered into force.
(3) Mit dem Inkrafttreten dieses Abkommens tritt das am
2. Juni 1987 unterzeichnete Abkommen zwischen der Bundes-
republik Deutschland und der Volksrepublik Bulgarien zur Ver-
meidung der Doppelbesteuerung auf dem Gebiet der Steuern
vom Einkommen und vom Vermögen außer Kraft:
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das auf das Jahr folgt, in dem das Abkommen in
Kraft getreten ist;
b) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar des Kalenderjahrs erhoben werden, das
auf das Jahr folgt, in dem das Abkommen in Kraft getreten
ist.
English
(3) Upon the entry into force of this Agreement, the Agree-
ment between the Federal Republic of Germany and the Peo-
ple’s Republic of Bulgaria for the Avoidance of Double Taxation
with respect to Taxes on Income, Profits and Capital, signed on
2nd June 1987, shall cease to have effect:
a) in the case of taxes withheld at source, with respect of
amounts paid on or after the first day of January of the cal-
endar year next following that in which the Agreement
entered into force;
b) in the case of other taxes, in respect of taxes levied for peri-
ods beginning on or after the first day of January of the cal-
endar year next following that in which the Agreement
entered into force.
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. 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-bulgaria-2010-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. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1286 | de-bulgaria-2010-base | de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23 | Article 31 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-bulgaria-2010-base/de/articles/article-31/
Quellen, Fassung und Grenzen
Quellenfassung
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. 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-bulgaria-2010-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. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1286 · /library/originals/6b31dd652c3474a357d75ba5b253c35c4bf30589b7fac5b8ec437b6f4fe5f741.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.