Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Vertragsstaaten tauschen
die Informationen aus, die zur Durchführung dieses Abkommens
oder zur Verwaltung bzw. Vollstreckung des innerstaatlichen
Rechts betreffend Steuern jeder Art und Bezeichnung, die für
Rechnung eines Vertragsstaats, eines seiner Länder oder einer
ihrer Gebietskörperschaften erhoben werden, voraussichtlich er-
heblich sind, soweit die diesem Recht entsprechende Besteue-
rung nicht dem Abkommen widerspricht. Der Informationsaus-
tausch ist durch Artikel 1 und 2 nicht eingeschränkt.
English
(1) The competent authorities of the Contracting States shall
exchange such information as is forseeably relevant for carrying
out the provisions of this Agreement or to the administration or
enforcement of the domestic laws concerning taxes of every kind
and description imposed on behalf of a Contracting State, of a
Land or a political subdivision or local authority thereof, insofar
as the taxation thereunder is not contrary to the Agreement. The
exchange of information is not restricted by Articles 1 and 2.
(2) Alle Informationen, die ein Vertragsstaat nach Absatz 1 er-
halten hat, sind ebenso geheim zu halten wie die aufgrund des
innerstaatlichen Rechts dieses Staates beschafften Informatio-
nen und dürfen nur den Personen oder Behörden (einschließlich
der Gerichte und Verwaltungsbehörden) zugänglich gemacht
werden, die mit der Veranlagung oder Erhebung, der Vollstre-
ckung oder Strafverfolgung oder der Entscheidung über Rechts-
mittel hinsichtlich der in Absatz 1 genannten Steuern oder mit
der Aufsicht darüber befasst sind. Diese Personen oder Behör-
den dürfen die Informationen nur für diese Zwecke verwenden.
Sie dürfen die Informationen in einem öffentlichen Gerichtsver-
fahren oder in einer Gerichtsentscheidung offenlegen.
English
(2) Any information received under paragraph 1 by a Contract-
ing State shall be treated as secret in the same manner as infor-
mation obtained under the domestic laws of that State and shall
be disclosed only to persons or authorities (including courts and
administrative bodies) concerned with the assessment or collec-
tion of, the enforcement or prosecution in respect of, or the de-
termination of appeals in relation to the taxes referred to in para-
graph 1 or the oversight of the above. Such persons or
authorities shall use the information only for such purposes. They
may disclose the information in public court proceedings or in
judicial decisions.
(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-
ten sie einen Vertragsstaat,
a) für die Erteilung von Informationen Verwaltungsmaßnahmen
durchzuführen, die von den Gesetzen oder der Verwaltungs-
praxis dieses oder des anderen Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
üblichen Verwaltungsverfahren dieses oder des anderen
Vertragsstaats nicht beschafft werden können;
c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-
werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren
preisgeben würden oder deren Erteilung der öffentlichen Ord-
nung widerspräche.
English
(3) In no case shall the provisions of paragraphs 1 and 2 be
construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures for the supply of infor-
mation at variance with the laws and administrative practice
of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the
other Contracting State;
c) to supply information which would disclose any trade, busi-
ness, industrial, commercial or professional secret or trade
process, or information the disclosure of which would be
contrary to public policy (ordre public).
(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-
mationen, so nutzt der andere Vertragsstaat die ihm zur Ver -
fügung stehenden Möglichkeiten zur Beschaffung der erbetenen
Informationen, selbst wenn dieser andere Staat diese Informa-
tionen für seine eigenen steuerlichen Zwecke nicht benötigt. Die
im vorhergehenden Satz enthaltene Verpflichtung unterliegt den
Beschränkungen gemäß Absatz 3, sofern diese Beschränkungen
einen Vertragsstaat nicht nur deshalb von der Informationsertei-
lung abhalten, weil er kein innerstaatliches steuerliches Interesse
an diesen Informationen hat.
English
(4) If information is requested by a Contracting State in accord -
ance with this Article, the other Contracting State shall use its
information gathering measures to obtain the requested informa-
tion, even though that other State may not need such information
for its own tax purposes. The obligation contained in the preced-
ing sentence is subject to the limitations of paragraph 3 except
where such limitations would preclude a Contracting State from
supplying information solely because it has no domestic tax in-
terest in such information.
(5) Absatz 3 ist in keinem Fall so auszulegen, als könne ein
Vertragsstaat die Erteilung von Informationen nur deshalb ableh-
nen, weil sich die Informationen bei einer Bank, einem sonstigen
Finanzinstitut, einem Bevollmächtigten, Vertreter oder Treuhän-
der befinden oder weil sie sich auf das Eigentum an einer Person
beziehen.
English
(5) In no case shall the provisions of paragraph 3 be con-
strued to permit a Contracting State to decline to supply infor-
mation solely because the information is held by a bank, other
financial institution, nominee or person acting in an agency or a
fiduciary capacity or relates to ownership interests in a person.
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. 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-costa-rica-2014-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 as current law. Signed 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Costa Rica 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2014 II S. 917 | de-costa-rica-2014-base | de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26 | Article 26 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-costa-rica-2014-base/de/articles/article-26/
Quellen, Fassung und Grenzen
Quellenfassung
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. 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-costa-rica-2014-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 as current law. Signed 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Costa Rica 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2014 II S. 917 · /library/originals/bc93cd3b22ae47167461e4a31d9e376e643eecceb7616c4b19a089102709f178.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.