Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-
hebung, für Steuern vom Einkommen, die für Rechnung eines
Vertragsstaats, eines seiner Länder oder einer Gebietskörper-
schaft eines Vertragsstaats oder Landes erhoben werden.
Suomi
(1) Tätä sopimusta sovelletaan tulon perusteella suoritettaviin
veroihin, jotka määrätään sopimusvaltion, osavaltion tai
sopimusvaltion
tai
osavaltion
valtiollisen
osan
tai
paikallisviranomaisen lukuun, riippumatta siitä, millä tavoin verot
kannetaan.
(2) Als Steuern vom Einkommen gelten alle Steuern, die vom
Gesamteinkommen oder von Teilen des Einkommens erhoben
werden, einschließlich der Steuern vom Gewinn aus der Ver -
äußerung beweglichen oder unbeweglichen Vermögens, der
Lohnsummensteuern sowie der Steuern vom Vermögens -
zuwachs.
Suomi
(2) Tulon perusteella suoritettavina veroina pidetään kaikkia
kokonaistulon tai tulon osan perusteella suoritettavia veroja,
niihin luettuina irtaimen tai kiinteän omaisuuden luovutuksesta
saadun voiton perusteella suoritettavat verot, yrityksen
maksamien palkkojen yhteenlasketun määrän perusteella
suoritettavat verot sekä arvonnousun perusteella suoritettavat
verot.
(3) Zu den zurzeit bestehenden Steuern, für die das Abkom-
men gilt, gehören
a) in der Bundesrepublik Deutschland
1) die Einkommensteuer,
2) die Körperschaftsteuer und
3) die Gewerbesteuer
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „deutsche Steuer“ bezeichnet);
b) in der Republik Finnland
1) die staatlichen Einkommensteuern (valtion tuloverot; de
statliga inkomstskatterna),
2) die Körperschaftsteuer (yhteisöjen tulovero; inkomstskatten
för samfund),
3) die Gemeindesteuer (kunnallisvero; kommunalskatten),
4) die Kirchensteuer (kirkollisvero; kyrkoskatten),
5) die im Abzugsweg auf Zinsen erhobene Steuer
(korkotulon lähdevero; källskatten på ränteinkomst) und
6) die im Abzugsweg auf das Einkommen beschränkt Steu-
erpflichtiger erhobene Steuer (rajoitetusti verovelvollisen
lähdevero; källskatten för begränsat skattskyldig)
(im Folgenden als „finnische Steuer“ bezeichnet).
Suomi
(3) Tällä hetkellä suoritettavat verot, joihin sopimusta
sovelletaan, ovat:
a) Saksan liittotasavallassa
1) tulovero (Einkommensteuer),
2) yhteisövero (Körperschaftsteuer) ja
3) elinkeinovero (Gewerbesteuer)
mukaan luettuina siitä kannettavat lisämaksut
(jäljempänä „Saksan vero“);
b) Suomen tasavallassa
1) valtion tuloverot,
2) yhteisöjen tulovero,
3) kunnallisvero,
4) kirkollisvero,
5) korkotulon lähdevero ja
6) rajoitetusti verovelvollisen lähdevero
(jäljempänä „Suomen vero“).
(4) Das Abkommen gilt auch für alle Steuern gleicher oder im
Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-
kommens neben den bestehenden Steuern oder an deren Stelle
erhoben werden. Die zuständigen Behörden der Vertragsstaaten
teilen einander die in ihren Steuergesetzen eingetretenen bedeut-
samen Änderungen mit.
Suomi
(4) Sopimusta sovelletaan myös kaikkiin samanlaisiin tai
pääasiallisesti samanluonteisiin veroihin, joita on sopimuksen
allekirjoittamisen jälkeen suoritettava tällä hetkellä suoritettavien
verojen ohella tai asemesta. Sopimusvaltioiden toimivaltaisten
viranomaisten on ilmoitettava toisilleen verolainsäädäntöönsä
tehdyistä merkittävistä muutoksista.
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
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
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-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 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 466 | de-finland-2017-base | de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
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
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-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 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 466 · /library/originals/b40752276bf6c02a9bbb6a1f52ef966349d6f466dd4f04e7c39343426dff343d.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.