Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Ver-
tragsstaaten tauschen die Informationen
aus, die zur Durchführung dieses Abkom-
mens oder des innerstaatlichen Rechts der
Vertragsstaaten betreffend die unter das
Abkommen fallenden Steuern erforderlich
sind, soweit die diesem Recht ent-
sprechende Besteuerung nicht dem
Abkommen widerspricht. Der Informations-
austausch ist durch Artikel 1 nicht einge-
schränkt. Alle Informationen, die ein Ver-
tragsstaat erhalten hat, sind ebenso
geheim zu halten wie die aufgrund des
innerstaatlichen Rechts dieses Staates
beschafften Informationen und dürfen nur
den Personen oder Behörden (einschließ-
lich der Gerichte und der Verwaltungs-
behörden) zugänglich gemacht werden, die
mit der Veranlagung oder Erhebung der
unter das Abkommen fallenden Steuern
befasst sind oder, ungeachtet der Bestim-
mungen des Absatzes 4, mit der Veranla-
gung oder Erhebung von Steuern, die in
einem Vertragsstaat, von einem seiner Län-
der oder einer ihrer Gebietskörperschaften
erhoben werden und die im wesentlichen
den Steuern gleichen, die von diesem
Abkommen erfasst sind. Diese Personen
oder Behörden dürfen die Informationen
nur für diese Zwecke verwenden. Diese
Informationen dürfen in öffentlichen
Gerichtsverfahren oder in Gerichtsent-
scheidungen nur offen gelegt werden,
wenn die zuständige Behörde des die
Informationen erteilenden Staates keine
Einwände erhebt.
English
(1) The competent authorities of the
Contracting States shall exchange such
information as is relevant for carrying out
the provisions of this Agreement or of the
domestic laws in the Contracting States
concerning taxes covered by the Agree-
ment insofar as the taxation thereunder is
not contrary to the Agreement. The ex-
change of information is not restricted by
Article 1. Any information received by a
Contracting State shall be treated as secret
in the same manner as information
obtained under the domestic laws of that
State and shall be disclosed only to per-
sons or authorities (including courts and
administrative bodies) concerned with the
assessment or collection of the taxes cov-
ered by the Agreement or, notwithstanding
the provisions of paragraph 4, the taxes
imposed by a “Land”, or a political subdivi-
sion or local authority of a Contracting
State that are substantially similar to the
taxes covered by the Agreement. Such
persons or authorities shall use the infor-
mation only for such purposes. Such infor-
mation may be disclosed in public court
proceedings or in judicial decisions only if
the competent authority of the Contracting
State supplying the information raises no
objection.
(2) Absatz 1 ist nicht so auszulegen, als
verpflichte er einen Vertragsstaat
a) Verwaltungsmaßnahmen durchzufüh-
ren, die von den Gesetzen oder der Ver-
waltungspraxis dieses oder des ande-
ren Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den
Gesetzen oder im üblichen Verwal-
tungsverfahren dieses oder des ande-
ren Vertragsstaats nicht beschafft wer-
den können;
c) Informationen zu erteilen, die ein Han-
dels-, Industrie-, Gewerbe- oder
Berufsgeheimnis oder ein Geschäfts-
verfahren preisgeben würden oder
deren Erteilung der öffentlichen Ord-
nung widerspräche.
English
(2) In no case shall the provisions of
paragraph 1 be construed so as to impose
on a Contracting State the obligation:
a) to carry out administrative measures at
variance with the laws or the adminis-
trative practice of that or of the other
Contracting State;
b) to supply information which is not
obtainable under the laws or in the nor-
mal course of the administration of that
or of the other Contracting State;
c) to supply information which would dis-
close any trade, business, industrial,
commercial or professional secret or
trade process, or information, the dis-
closure of which would be contrary to
public policy (ordre public).
(3) Die zuständigen Behörden der Ver-
tragsstaaten verständigen sich über die
Grundsätze und das Verfahren bezüglich
des Austausches personenbezogener
Daten.
English
(3) The competent authorities of the
Contracting States shall agree upon the
principles and procedures relating to the
exchange of personal data.
(4) Für die Zwecke dieses Artikels
bedeuten die unter das Abkommen fallen-
den Steuern, ungeachtet der Bestimmun-
gen von Artikel 2, alle in einem Vertrags-
staat erhobenen Steuern.
English
(4) For the purposes of this Article, the
taxes covered by the Agreement are,
notwithstanding the provisions of Article 2,
all taxes imposed by a Contracting State.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 26 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/de/articles/article-26/
Quellen, Fassung und Grenzen
Quellenfassung
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 · /library/originals/b18d48075a81ab71ecea288667b0233e95e88eb60f49e528f0f7f43491576cfd.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.