Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens bedeu-
tet der Ausdruck „eine in einem Vertrags-
staat ansässige Person“
a) eine Person, die nach dem Recht die-
ses Staates dort aufgrund ihres Wohn-
sitzes, ihres ständigen Aufenthalts, des
Ortes ihrer Geschäftsleitung oder eines
anderen ähnlichen Merkmals steuer-
pflichtig ist;
b) den Staat selbst, eines seiner Länder
oder eine ihrer Gebietskörperschaften
oder eine Behörde oder Einrichtung
dieses Staates, eines Landes oder einer
Gebietskörperschaft.
Der Ausdruck umfasst jedoch nicht eine
Person, die in diesem Staat nur mit Ein-
künften aus Quellen in diesem Staat oder
mit in diesem Staat gelegenem Vermögen
steuerpflichtig ist.
English
(1) For the purposes of this Agreement,
the term “resident of a Contracting State”
means:
a) any person who, under the laws of that
State, is liable to tax therein by reason
of that person’s domicile, residence,
place of management or any other cri-
terion of a similar nature;
b) that State itself, a “Land” or a political
subdivision or local authority thereof or
any agency or instrumentality of any
such State, Land, subdivision or
authority.
This term does not, however, include any
person who is liable to tax in that State in
respect only of income from sources in that
State or capital situated therein.
(2) Ist nach Absatz 1 eine natürliche Per-
son in beiden Vertragsstaaten ansässig, so
gilt Folgendes:
a) Die Person gilt nur als in dem Staat
ansässig, in dem sie über eine ständige
Wohnstätte verfügt; verfügt sie in bei-
den Staaten über eine ständige Wohn-
stätte, so gilt sie nur als in dem Staat
ansässig, zu dem sie die engeren per-
sönlichen und wirtschaftlichen Bezie-
hungen hat (Mittelpunkt der Lebensin-
teressen);
b) kann nicht bestimmt werden, in wel-
chem Staat die Person den Mittelpunkt
ihrer Lebensinteressen hat, oder ver-
fügt sie in keinem der Staaten über eine
ständige Wohnstätte, so gilt sie nur als
in dem Staat ansässig, in dem sie ihren
gewöhnlichen Aufenthalt hat;
c) hat die Person ihren gewöhnlichen Auf-
enthalt in beiden Staaten oder in kei-
nem der Staaten, so gilt sie nur als in
dem Staat ansässig, dessen Staatsan-
gehöriger sie ist;
d) ist die Person Staatsangehöriger beider
Staaten oder keines der Staaten, so
regeln die zuständigen Behörden der
Vertragsstaaten die Frage in gegensei-
tigem Einvernehmen.
English
(2) Where by reason of the provisions of
paragraph 1 an individual is a resident of
both Contracting States, then the individ-
ual’s status shall be determined as follows:
a) the individual shall be deemed to be a
resident only of the State in which the
individual has a permanent home avail-
able; if the individual has a permanent
home available in both States, the indi-
vidual shall be deemed to be a resident
only of the State with which the individ-
ual’s personal and economic relations
are closer (centre of vital interests);
b) if the State in which the individual’s
centre of vital interests is situated can-
not be determined, or if there is not a
permanent home available to the indi-
vidual in either State, the individual shall
be deemed to be a resident only of the
State in which the individual has an
habitual abode;
c) if the individual has an habitual abode in
both States or in neither of them, the
individual shall be deemed to be a resi-
dent only of the State of which the indi-
vidual is a national;
d) if the individual is a national of both
States or of neither of them, the compe-
tent authorities of the Contracting
States shall settle the question by
mutual agreement.
(3) Ist nach Absatz 1 eine andere als eine
natürliche Person in beiden Vertragsstaa-
ten ansässig, so bemühen sich die zu-
ständigen Behörden der Vertragsstaaten in
gegenseitigem Einvernehmen, ihren An-
sässigkeitsstatus zu regeln und die An-
wendung des Abkommens festzulegen.
Soweit ein derartiges Einvernehmen nicht
erzielt wird, gilt diese Person für Zwecke
der Abkommensvorteile als in keinem der
Vertragsstaaten ansässig.
English
(3) Where by reason of the provisions of
paragraph 1 a person other than an individ-
ual is a resident of both Contracting States,
the competent authorities of the Contract-
ing States shall by mutual agreement
endeavour to settle its status and to deter-
mine the application of the Agreement.
Insofar as no such agreement has been
reached, such person shall be deemed not
to be a resident of either Contracting State
for the purposes of enjoying benefits under
the provisions of the Agreement.
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 4 | 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-4/
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.