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
Erhebung, für Steuern vom Einkommen, vom Vermögen und
vom Veräußerungsgewinn, die für Rechnung eines Vertragsstaa-
tes oder seiner Gebietskörperschaften erhoben werden.
English
(1) This Agreement shall apply to taxes on income, on capital
and on capital gains imposed on behalf of a Contracting State or
of its political subdivisions or local authorities thereof, irrespec-
tive of the manner in which they are levied.
(2) Als Steuern vom Einkommen, vom Vermögen und vom
Veräußerungsgewinn gelten alle Steuern, die vom Gesamtein-
kommen, vom Gesamtvermögen oder von Teilen des Einkom-
mens oder des Vermögens erhoben werden, einschließlich der
Steuern vom Gewinn aus der Veräußerung beweglichen oder
unbeweglichen Vermögens, der Lohnsummensteuern sowie der
Steuern vom Vermögenszuwachs.
English
(2) There shall be regarded as taxes on income, on capital
and on capital gains all taxes imposed on total income, on total
capital, or on elements of income or of capital, including taxes
on gains from the alienation of movable or immovable property,
taxes on the total amounts of wages or salaries paid by enter-
prises, as well as taxes on capital appreciation.
(3) Zu den zurzeit bestehenden Steuern, für die dieses
Abkommen gilt, gehören insbesondere:
a) in der Bundesrepublik Deutschland:
die Einkommensteuer,
die Körperschaftsteuer,
die Gewerbesteuer und
die Vermögensteuer,
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „deutsche Steuer“ bezeichnet);
b) in der Republik Ghana:
die Einkommensteuer und
die Steuer vom Veräußerungsgewinn
(im Folgenden als „ghanaische Steuer“ bezeichnet).
English
(3) The existing taxes to which this Agreement shall apply are
in particular:
a) in the Federal Republic of Germany:
the income tax (Einkommensteuer),
the corporation tax (Körperschaftsteuer),
the trade tax (Gewerbesteuer) and
the capital tax (Vermögensteuer)
including the supplements levied thereon
(hereinafter referred to as “German tax”);
b) in the Republic of Ghana:
the income tax and
the capital gains tax
(hereinafter referred to as “Ghana tax”).
(4) Das Abkommen gilt auch für alle Steuern gleicher oder im
Wesentlichen ähnlicher Art, die nach der Unterzeichnung des
Abkommens neben den bestehenden Steuern oder an deren
Stelle erhoben werden. Die zuständigen Behörden der Vertrags-
staaten teilen einander die in ihren Steuergesetzen eingetrete-
nen wesentlichen Änderungen mit.
English
(4) The Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date of
signature of the Agreement in addition to, or in place of, the
existing taxes. The competent authorities of the Contracting
States shall notify each other of any significant changes that
have been made in their respective taxation laws.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 · /library/originals/e3c222b396223548224515dc47d5b78cce7a3f00e618b9cba2300721e7795798.pdf
Disclaimers
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