(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.
Français
(1) Au sens du présent Accord, l’expres-
sion «résident d’un État contractant»
désigne:
a) toute personne qui, en vertu de la légis-
lation de cet État, est assujettie à l’im-
pôt dans cet État, en raison de son
domicile, de sa résidence, de son siège
de direction ou de tout autre critère de
nature analogue.
b) l’État lui-même, un «Land» ou l’une de
leurs subdivisions politiques ou collec-
tivités locales, ou toute personne mora-
le de droit public de cet État, Land,
subdivision ou collectivité.
Toutefois, cette expression ne comprend
pas les personnes qui ne sont assujetties à
l’impôt dans cet État que pour les revenus
de sources situées dans cet État ou pour la
fortune qui y est située.
(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.
Français
(2) Lorsque, selon les dispositions du
paragraphe 1, une personne physique est
un résident des deux États contractants, sa
situation est réglée de la manière suivante:
a) cette personne est considérée comme
un résident uniquement de l’État où elle
dispose d’un foyer d’habitation perma-
nent; si elle dispose d’un foyer d’habi-
tation permanent dans les deux États,
elle est considérée comme un résident
uniquement de l’État avec lequel ses
liens personnels et économiques sont
les plus étroits (centre des intérêts
vitaux);
b) si l’État où cette personne a le centre
de ses intérêts vitaux ne peut pas être
déterminé, ou si elle ne dispose d’un
foyer d’habitation permanent dans
aucun des États, elle est considérée
comme un résident uniquement de l’État
où elle séjourne de façon habituelle;
c) si cette personne séjourne de façon
habituelle dans les deux États ou si elle
ne séjourne de façon habituelle dans
aucun d’eux, elle est considérée
comme un résident uniquement de l’É-
tat dont elle possède la nationalité;
d) si cette personne possède la nationalité
des deux États ou si elle ne possède la
nationalité d’aucun d’eux, les autorités
compétentes des États contractants
tranchent la question d’un commun
accord.
(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.
Français
(3) Lorsque, selon les dispositions du
paragraphe 1, une personne autre qu’une
personne physique est un résident des
deux États contractants, les autorités com-
pétentes des États contractants s’efforcent
d’un commun accord de régler sa situation
et de déterminer l’application de l’Accord.
Dans la mesure où il n’y a pas un tel accord,
la personne n’est considérée comme un
résident d’aucun des États contractants
pour l’obtention des avantages prévus par
les dispositions de l’Accord.
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 4 | 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-4/
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