Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen tritt dreißig Tage nach dem Tag in Kraft,
an dem die beiden Vertragsparteien einander notifiziert haben,
dass die innerstaatlichen rechtlichen Voraussetzungen für das
Inkrafttreten erfüllt sind. Maßgeblich ist der Tag des Eingangs
der letzten Notifikation.
English
1. This Agreement shall enter into force on the thirtieth day
following the day on which the two Contracting States have
notified each other that the domestic legal procedures for such
entry into force have been fulfilled. The relevant date shall be the
day on which the last notification is received.
(2) Dieses Abkommen ist anzuwenden
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das dem Jahr folgt, in dem das Abkommen in Kraft
getreten ist;
b) bei den übrigen Steuern auf die Steuerjahre, die am oder
nach dem 1. Januar des Kalenderjahrs beginnen, das dem
Jahr folgt, in dem das Abkommen in Kraft getreten ist.
English
2. The provisions of this Agreement shall have effect:
a) in the case of taxes withheld at source, in respect of amounts
paid on or after the first day of January of the calendar year
next following that in which the Agreement enters into force;
b) in the case of other taxes, for any tax year beginning on or
after the first day of January of the calendar year next follow-
ing that in which the Agreement enters into force.
(3) Mit Inkrafttreten dieses Abkommens tritt das am 10. Juni
1985 in Bonn unterzeichnete Abkommen zwischen der Bundes-
republik Deutschland und der Volksrepublik China zur Vermei-
dung der Doppelbesteuerung auf dem Gebiet der Steuern vom
Einkommen und vom Vermögen außer Kraft. Auf Sachverhalte,
die vor dem Inkrafttreten dieses Abkommens liegen, bleiben die
Bestimmungen des am 10. Juni 1985 in Bonn unterzeichneten
Abkommens anwendbar. In jedem Fall gelten die Bestimmungen
des am 10. Juni 1985 in Bonn unterzeichneten Abkommens bis
zur in Absatz 2 geregelten Anwendbarkeit dieses Abkommens
fort.
English
3. With the entry into force of this Agreement, the Agreement
between the People’s Republic of China and the Federal Repub-
lic of Germany for the Avoidance of Double Taxation with
Respect to Taxes on Income and on Capital signed in Bonn on
10 June 1985 shall expire. The provisions of the Agreement
signed in Bonn on 10 June 1985 shall continue to apply to all tax
cases having occurred prior to the date upon which this Agree-
ment has entered into force. In any case, the provisions of the
Agreement signed in Bonn on 10 June 1985 shall continue to be
applicable until this Agreement shall become effective as provid-
ed for in paragraph 2 of this Article.
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 32 | 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-32/
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.
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