(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the term “Germany” means the Federal Republic of Ger-
many and when used in a geographical sense, the territory
of the Federal Republic of Germany as well as the area of
the sea-bed, its sub-soil and the superjacent water column
adjacent to the territorial sea, in so far as the Federal
Republic of Germany may exercise sovereign rights and
jurisdiction in conformity with international law and its
national legislation for the purpose of exploring, exploiting,
conserving and managing the living and non-living natural
resources;
b) the term “Bulgaria” means the Republic of Bulgaria and
when used in a geographical sense means the territory and
the territorial sea over which it exercises its State sovereign-
ty, as well as the continental shelf and the exclusive eco-
nomic zone over which it exercises sovereign rights and
jurisdiction in conformity with international law;
c) the terms “a Contracting State” and “the other Contracting
State” mean Germany or Bulgaria, as the context requires;
d) the term “person” means an individual, a company and any
other body of persons;
e) the term “company” means any body corporate or any enti-
ty that is treated as a body corporate for tax purposes;
f)
the term “enterprise” applies to the carrying on of any busi-
ness;
g) the term “business” includes the performance of profes-
sional services and of other activities of an independent
character;
h) the terms “enterprise of a Contracting State” and “enter-
prise of the other Contracting State” mean respectively an
enterprise carried on by a resident of a Contracting State or
an enterprise carried on by a resident of the other Contract-
ing State;
i)
the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise of a Contracting State,
except when the ship or aircraft is operated solely between
places in the other Contracting State;
j)
the term “national” means:
aa) in respect of Germany: any German within the meaning
of the Basic Law for the Federal Republic of Germany
and any legal person, partnership and association
deriving its status as such from the laws in force in Ger-
many;
bb) in respect of Bulgaria: any individual possessing the
nationality of the Republic of Bulgaria and any legal
person, partnership and association deriving its status
as such from the laws in force in Bulgaria;
k) the term “competent authority” means:
aa) in the case of Germany the Federal Ministry of Finance
or the agency to which it has delegated its powers;
bb) in the case of Bulgaria the Minister of Finance or an
authorized representative.
(2) As regards the application of the Agreement at any time
by a Contracting State, any term not defined therein shall,
unless the context otherwise requires, have the meaning that it
has at that time under the law of that State for the purposes of
the taxes to which the Agreement applies, any meaning under
the applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
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.
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. 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.
Protocols and later instruments
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.
Text language and status
en · 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 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-bulgaria-2010-base/en/articles/article-3/
Source, edition and limits
Source edition
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
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.
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. 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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription