Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen tritt an dem Tag in
Kraft, an dem die Vertragsstaaten sich
gegenseitig mitgeteilt haben, dass die
innerstaatlichen Voraussetzungen für das
Inkrafttreten erfüllt sind. Maßgebend ist der
Tag der letzten Mitteilung. Das Abkommen
tritt in Kraft
a) bei im Abzugsweg erhobenen Steuern
auf die Beträge, die nichtansässigen
Personen am oder nach dem 1. Januar
2001 gezahlt oder gutgeschrieben wer-
den, und
b) bei den sonstigen Steuern für die Steu-
erjahre beginnend am oder nach dem
1. Januar 2001.
English
(1) This Agreement shall enter into force
on the date on which the Contracting
States have notified each other that the
national requirements for such entry into
force have been fulfilled. The relevant date
shall be the day on which the last notifica-
tion is received. The provisions of the
Agreement shall have effect:
a) in respect of tax withheld at the source
on amounts paid or credited to non-
residents on or after the first day of Jan-
uary 2001; and
b) in respect of other taxes for taxation
years beginning on or after the first day
of January 2001.
(2) Das am 17. Juli 1981 in Ottawa unter-
zeichnete Abkommen zwischen der Bun-
desrepublik Deutschland und Kanada zur
Vermeidung der Doppelbesteuerung auf
dem Gebiet der Steuern vom Einkommen
und bestimmter anderer Steuern findet
nicht mehr Anwendung auf die Steuern, auf
die dieses Abkommen nach Absatz 1 anzu-
wenden ist, und tritt am letzten Tag, an
dem es nach den vorstehenden Bestim-
mungen gilt, außer Kraft.
English
(2) The Agreement between Canada and
the Federal Republic of Germany for the
Avoidance of Double Taxation with respect
to Taxes on Income and Certain other
Taxes signed at Ottawa on July 17, 1981
shall cease to have effect in respect of
taxes to which this Agreement applies in
accordance with the provisions of para-
graph 1 and shall terminate on the last date
on which it has effect in accordance with
the foregoing provisions.
(3) Hätte eine in einem der Vertrags-
staaten ansässige Person auf Grund einer
Bestimmung des am 17. Juli 1981 in Otta-
wa unterzeichneten Abkommens zwischen
der Bundesrepublik Deutschland und
Kanada zur Vermeidung der Doppelbe-
steuerung auf dem Gebiet der Steuern vom
Einkommen und bestimmter anderer Steu-
ern Anspruch auf eine größere Entlastung
von der Steuer, so behält diese Bestim-
mung ihre Wirkung bis einschließlich des
Steuerjahres, an dem dieses Abkommen in
Kraft tritt.
English
(3) Where any greater relief from tax
would have been afforded by any provision
of the Agreement between Canada and the
Federal Republic of Germany for the Avoid-
ance of Double Taxation with respect to
Taxes on Income and Certain other Taxes
signed at Ottawa on July 17, 1981 to a resi-
dent of either Contracting State, such pro-
vision shall continue to have effect up to
and including the taxation year in which
this Agreement enters into force.
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 31 | 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-31/
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.