(1) This Agreement shall apply to taxes
on income and on capital imposed by each
Contracting State and, in the case of the
Federal Republic of Germany, on behalf of
its Laender, political subdivisions or local
authorities, irrespective of the manner in
which they are levied.
Français
(1) Le présent Accord s’applique aux
impôts sur le revenu et sur la fortune per-
çus par chacun des États contractants et,
en ce qui concerne la République fédérale
d’Allemagne, à ceux perçus pour le comp-
te de ses Laender, de ses subdivisions
politiques ou de ses collectivités locales,
quel que soit le système de perception.
(2) There shall be regarded as taxes on
income and on capital all taxes imposed on
total income, on total capital, or on el-
ements of income or of capital, including
taxes on gains from the alienation of mov-
able or immovable property, as well as
taxes on capital appreciation.
Français
(2) Sont considérés comme impôts sur le
revenu et sur la fortune les impôts perçus
sur le revenu total, sur la fortune totale, ou
sur des éléments du revenu ou de la fortu-
ne, y compris les impôts sur les gains pro-
venant de l’aliénation de biens mobiliers ou
immobiliers, ainsi que les impôts sur les
plus-values.
(3) The existing taxes to which the
Agreement shall apply are:
a) in the case of Canada:
the taxes imposed by the Government
of Canada under the Income Tax Act,
(hereinafter referred to as “Canadian
tax”);
b) in the case of the Federal Republic of
Germany:
aa) the income
tax
(Einkommen-
steuer),
bb) the corporation tax (Körperschaft-
steuer),
cc) the capital tax (Vermögensteuer),
dd) the trade tax (Gewerbesteuer), and
ee) the solidarity surcharge (Solidari-
tätszuschlag),
(hereinafter referred to as “German
tax”).
Français
(3) Les impôts actuels auxquels s’ap-
plique l’Accord sont:
a) en ce qui concerne le Canada:
les impôts qui sont perçus par le Gou-
vernement du Canada en vertu de la Loi
de l’impôt sur le revenu,
(ci-après
dénommés
«impôt
cana-
dien»);
b) en ce qui concerne la République fédé-
rale d’Allemagne:
aa) l’impôt sur le revenu (Einkommen-
steuer),
bb) l’impôt sur les sociétés (Körper-
schaftsteuer),
cc) l’impôt sur la fortune (Vermögen-
steuer),
dd) la contribution des patentes (Ge-
werbesteuer), et
ee) la surtaxe de solidarité (Solida-
ritätszuschlag),
(ci-après
dénommés
«impôt
alle-
mand»).
(4) The Agreement shall apply also to any
identical or substantially similar taxes on
income and to taxes on capital which are
imposed after the date of signature of the
Agreement in addition to, or in place of, the
existing taxes. The competent authorities
of the Contracting States shall notify each
other of any significant changes which
have been made to their respective taxa-
tion laws.
Français
(4) L’Accord s’applique aussi aux impôts
sur le revenu de nature identique ou ana-
logue et aux impôts sur la fortune qui
seraient établis après la date de signature
de l’Accord et qui s’ajouteraient aux impôts
actuels ou qui les remplaceraient.Les auto-
rités compétentes des États contractants
se communiquent les modifications impor-
tantes apportées à leurs législations fis-
cales respectives.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
en · 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 2 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-2/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription