(1) Staatsangehörige eines Vertragsstaats dürfen im anderen
Vertragsstaat keiner Besteuerung oder damit zusammenhängen-
den Verpflichtung unterworfen werden, die anders oder belas-
tender ist als die Besteuerung und die damit zusammenhängen-
den Verpflichtungen, denen Staatsangehörige des anderen
Staates unter gleichen Verhältnissen insbesondere hinsichtlich
der Ansässigkeit unterworfen sind oder unterworfen werden kön-
nen. Diese Bestimmung gilt ungeachtet des Artikels 1 auch für
Personen, die in keinem Vertragsstaat ansässig sind.
(2) Die Besteuerung einer Betriebsstätte, die ein Unternehmen
eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-
ren Staat nicht ungünstiger sein als die Besteuerung von Unter-
nehmen des anderen Staates, die die gleiche Tätigkeit ausüben.
Diese Bestimmung ist nicht so auszulegen, als verpflichte sie
einen Vertragsstaat, den im anderen Vertragsstaat ansässigen
Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-
gen aufgrund des Personenstands oder der Familienlasten zu
gewähren, die er seinen ansässigen Personen gewährt.
(3) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 4 oder
Artikel 12 Absatz 4 anzuwenden ist, sind Zinsen, Lizenzgebühren
und andere Entgelte, die ein Unternehmen eines Vertragsstaats
an eine im anderen Vertragsstaat ansässige Person zahlt, bei der
Ermittlung der steuerpflichtigen Gewinne dieses Unternehmens
unter den gleichen Bedingungen wie Zahlungen an eine im erst-
genannten Staat ansässige Person zum Abzug zuzulassen.
(4) Unternehmen eines Vertragsstaats, deren Kapital ganz
oder teilweise unmittelbar oder mittelbar einer im anderen Ver-
tragsstaat ansässigen Person oder mehreren solchen Personen
gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten
Staat keiner Besteuerung oder damit zusammenhängenden Ver-
pflichtung unterworfen werden, die anders oder belastender ist
als die Besteuerung und die damit zusammenhängenden
Verpflichtungen, denen andere ähnliche Unternehmen des erst-
genannten Staates unterworfen sind oder unterworfen werden
können.
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 22 | 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-22/
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.