Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine Person der Auffassung, dass Maßnahmen eines
Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-
steuerung führen oder führen werden, die diesem Abkommen
nicht entspricht, so kann sie unbeschadet der nach dem inner-
staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel
ihren Fall der zuständigen Behörde des Vertragsstaats, in dem
sie ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1
erfasst wird, der zuständigen Behörde des Vertragsstaats unter-
breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-
halb von drei Jahren nach der ersten Mitteilung der Maßnahme
unterbreitet werden, die zu einer dem Abkommen nicht entspre-
chenden Besteuerung führt.
English
1. Where a person considers that the actions of one or both
of the Contracting States result or will result for him in taxation
not in accordance with the provisions of this Agreement, he may,
irrespective of the remedies provided by the domestic law of
those States, present his case to the competent authority of the
Contracting State of which he is a resident or, if his case comes
under paragraph 1 of Article 24, to that of the Contracting State
of which he is a national. The case must be presented within
three years from the first notification of the action resulting in
taxation not in accordance with the provisions of the Agreement.
(2) Hält die zuständige Behörde die Einwendung für begrün-
det und ist sie selbst nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich bemühen, den Fall durch
Verständigung mit der zuständigen Behörde des anderen Ver-
tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-
sprechende Besteuerung vermieden wird. Die erzielte Einigung
ist ungeachtet der Fristen des innerstaatlichen Rechts der Ver-
tragsstaaten umzusetzen.
English
2. The competent authority shall endeavor, if the objection
appears to it to be justified and if it is not itself able to arrive at a
satisfactory solution, to resolve the case by mutual agreement
with the competent authority of the other Contracting State, with
a view to the avoidance of taxation which is not in accordance
with the Agreement. Any agreement reached shall be implement-
ed notwithstanding any time limits in the domestic law of the
Contracting States.
(3) Die zuständigen Behörden der Vertragsstaaten werden
sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -
legung oder Anwendung des Abkommens entstehen, in gegen-
seitigem Einvernehmen zu beseitigen. Sie können auch gemein-
sam darüber beraten, wie eine Doppelbesteuerung in Fällen
vermieden werden kann, die im Abkommen nicht behandelt sind.
English
3. The competent authorities of the Contracting States shall
endeavor to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the Agree-
ment. They may also consult together for the elimination of
double taxation in cases not provided for in the Agreement.
(4) Die zuständigen Behörden der Vertragsstaaten können zur
Herbeiführung einer Einigung im Sinne der vorstehenden Absätze
unmittelbar miteinander verkehren. Bei Bedarf können sich Ver-
treter der zuständigen Behörden und der zuständigen Steuerver-
waltungen zu einem Meinungsaustausch treffen.
English
4. The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reaching
an agreement in the sense of the preceding paragraphs. If
necessary, representatives of the competent authorities and of
the responsible tax administrations may meet for an exchange
of opinions.
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Chinese as authentic; that third version is NOT present in this reader. 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-china-2015-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2015 II S. 1647 | de-china-2015-base | de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29 | Article 25 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-china-2015-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Chinese as authentic; that third version is NOT present in this reader. 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-china-2015-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2015 II S. 1647 · /library/originals/cd1af445f63ff433a95b45e466337082392d2ec4858cfcaad4629d1bd22b5d2a.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.