Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft, jedoch
kann jeder der Vertragsstaaten bis zum 30. Juni eines jeden
Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-
tretens an gerechnet, das Abkommen gegenüber dem anderen
Vertragsstaat auf diplomatischem Weg schriftlich kündigen; in
diesem Fall ist das Abkommen nicht mehr anzuwenden
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das auf das Kündigungsjahr folgt;
b) bei den übrigen Steuern auf die Steuerjahre, die am oder
nach dem 1. Januar des Kalenderjahrs beginnen, das auf das
Kündigungsjahr folgt.
Maßgebend für die Berechnung der Frist (der 30. Juni eines
jeden Kalenderjahres) ist der Tag des Eingangs der Kündigung
bei dem anderen Vertragsstaat.
English
This Agreement shall continue in effect indefinitely but either
of the Contracting States may, on or before the thirtieth day of
June in any calendar year beginning after the expiration of a
period of five years from the date of its entry into force, give to
the other Contracting State, through diplomatic channels, written
notice of termination and, in such event, this Agreement shall
cease to 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 notice of termination is given;
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 notice of termination is given.
The date of receipt of such notice by the other Contracting State
shall be definitive for the determination of the deadline (the
thirtieth day of June in any calendar year).
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 33 | 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-33/
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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