(1) Tätä
sopimusta
sovellettaessa
sanonnalla
„sopimusvaltiossa asuva henkilö“ tarkoitetaan henkilöä, joka
tämän valtion lainsäädännön mukaan on siellä verovelvollinen
asuinpaikan, pysyvän oleskelun, liikkeen johtopaikan,
rekisteröintipaikan tai muun sellaisen seikan nojalla, ja sanonta
käsittää myös tämän valtion ja sen osavaltiot samoin kuin kaikki
sopimusvaltion
tai
osavaltion
valtiolliset
osat
ja
paikallisviranomaiset ja kaikki julkisoikeudelliset yhteisöt.
Sanonta ei kuitenkaan käsitä henkilöä, joka on tässä valtiossa
verovelvollinen vain tässä valtiossa olevista lähteistä saadun
tulon perusteella.
(2) Milloin luonnollinen henkilö 1 kappaleen mukaan on
kummassakin sopimusvaltiossa asuva, hänen kotipaikkansa
määritetään seuraavasti:
a) hänen katsotaan asuvan vain siinä valtiossa, jossa hänen
käytettävänään on vakinainen asunto; jos hänen
käytettävänään on vakinainen asunto molemmissa valtioissa,
hänen katsotaan asuvan vain siinä valtiossa, johon hänen
henkilökohtaiset ja taloudelliset suhteensa ovat kiinteämmät
(elinetujen keskus);
b) jos ei voida ratkaista, kummassa valtiossa hänen elinetujensa
keskus on, tai jos hänen käytettävänään ei ole vakinaista
asuntoa kummassakaan valtiossa, hänen katsotaan asuvan
vain siinä valtiossa, jossa hän oleskelee pysyvästi;
c) jos hän oleskelee pysyvästi kummassakin valtiossa tai ei
oleskele pysyvästi kummassakaan niistä, hänen katsotaan
asuvan vain siinä valtiossa, jonka kansalainen hän on;
d) jos hän on kummankin valtion kansalainen tai ei ole
kummankaan valtion kansalainen, sopimusvaltioiden
toimivaltaisten viranomaisten on ratkaistava asia keskinäisellä
sopimuksella.
(3) Milloin muu kuin luonnollinen henkilö 1 kappaleen mukaan
asuu molemmissa sopimusvaltioissa, sen katsotaan asuvan vain
siinä valtiossa, jossa sen tosiasiallisen johdon sijaintipaikka on.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
fi · 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 4 | fi | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/fi/articles/article-4/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
fi · authentic-language-transcription · machine-transcription