(1) Nationals of a Contracting State shall
not be subjected in the other Contracting
State to any taxation or any requirement
connected therewith, which is more bur-
densome than the taxation and connected
requirements to which nationals of that
other State in the same circumstances are
or may be subjected. This provision shall,
notwithstanding the provisions of Article 1,
also apply to individuals who are not resi-
dents of one or both of the Contracting
States.
Français
(1) Les nationaux d’un État contractant
ne sont soumis dans l’autre État contrac-
tant à aucune imposition ou obligation y
relative, qui est plus lourde que celles aux-
quelles sont ou pourront être assujettis les
nationaux de cet autre État qui se trouvent
dans la même situation. La présente dispo-
sition s’applique aussi, nonobstant les dis-
positions de l’article 1, aux personnes phy-
siques qui ne sont pas des résidents d’un
État contractant ou des deux États
contractants.
(2) The taxation on a permanent estab-
lishment which an enterprise of a Contract-
ing State has in the other Contracting State
shall not be less favourably levied in that
other State than the taxation levied on
enterprises of that other State carrying on
the same activities. This provision shall not
be construed as obliging a Contracting
State to grant to residents of the other
Contracting
State
any
personal
allowances, reliefs and reductions for taxa-
tion purposes which it grants to its own
residents.
Français
(2) L’imposition d’un établissement
stable qu’une entreprise d’un État contrac-
tant a dans l’autre État contractant n’est
pas établie dans cet autre État d’une façon
moins favorable que l’imposition des entre-
prises de cet autre État qui exercent la
même activité. La présente disposition ne
peut être interprétée comme obligeant un
État contractant à accorder aux résidents
de l’autre État contractant les déductions
personnelles, abattements et réductions
d’impôt qu’il accorde à ses propres rési-
dents.
(3) Enterprises of a Contracting State,
the capital of which is wholly or partly
owned or controlled, directly or indirectly,
by one or more residents of the other Con-
tracting State, shall not be subjected in the
first-mentioned State to any taxation or any
requirement connected therewith which is
more burdensome than the taxation and
connected requirements to which other
similar enterprises of the first-mentioned
State, the capital of which is wholly or part-
ly owned or controlled, directly or indirect-
ly, by one or more residents of a third State,
are or may be subjected.
Français
(3) Les entreprises d’un État contractant,
dont le capital est en totalité ou en partie,
directement ou indirectement, détenu ou
contrôlé par un ou plusieurs résidents de
l’autre État contractant, ne sont soumises
dans le premier État à aucune imposition
ou obligation y relative, qui est plus lourde
que celles auxquelles sont ou pourront être
assujetties les autres entreprises similaires
du premier État dont le capital est en totali-
té ou en partie, directement ou indirecte-
ment, détenu ou contrôlé par un ou plu-
sieurs résidents d’un État tiers.
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 24 | 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-24/
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