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(1) Ist eine Person der Auffassung, dass Maßnahmen eines
Vertragsstaats oder beider Vertragsstaaten für sie zu einer
Besteuerung führen oder führen werden, die diesem Abkom-
men nicht entspricht, so kann sie unbeschadet der nach dem
innerstaatlichen Recht dieser Staaten vorgesehenen Rechts-
mittel ihren Fall der zuständigen Behörde des Vertragsstaats, in
dem sie ansässig ist, oder, sofern ihr Fall von Artikel 25 Absatz 1
erfasst wird, der zuständigen Behörde des Vertragsstaats
unterbreiten, dessen Staatsangehöriger sie ist. Der Fall muss
innerhalb von drei Jahren nach der ersten Mitteilung der Maß-
nahme unterbreitet werden, die zu einer dem Abkommen nicht
entsprechenden Besteuerung führt.
English
(1) Where a person considers that the actions of one or both
of the Contracting States result or will result for him in taxation
not in accordance with the provisions of this Agreement, he
may, irrespective of the remedies provided by the domestic law
of those States, present his case to the competent authority of
the Contracting State of which he is a resident or, if his case
comes under paragraph 1 of Article 25, to that of the Contract-
ing State of which he is a national. The case must be presented
within three years from the first notification of the action result-
ing in taxation not in accordance with the provisions of the
Agreement.
(2) Hält die zuständige Behörde die Einwendung für begrün-
det und ist sie selbst nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich bemühen, den Fall
durch Verständigung mit der zuständigen Behörde des anderen
Vertragsstaats so zu regeln, dass eine dem Abkommen nicht
entsprechende Besteuerung vermieden wird. Die Verstän-
digungsregelung ist ungeachtet der Fristen des innerstaatlichen
Rechts der Vertragsstaaten durchzuführen.
English
(2) The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at
a satisfactory solution, to resolve the case by mutual agreement
with the competent authority of the other Contracting State,
with a view to the avoidance of taxation which is not in accor-
dance with the Agreement. Any agreement reached shall be
implemented notwithstanding any time limits in the domestic
law of the Contracting States.
(3) Die zuständigen Behörden der Vertragsstaaten werden
sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus-
legung oder Anwendung des Abkommens entstehen, in gegen-
seitigem Einvernehmen zu beseitigen. Sie können auch
gemeinsam darüber beraten, wie eine Doppelbesteuerung in
Fällen vermieden werden kann, die im Abkommen nicht behan-
delt sind.
English
(3) The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the
Agreement. They may also consult together for the avoidance
of double taxation in cases not provided for in the Agreement.
(4) Die zuständigen Behörden der Vertragsstaaten können
zur Herbeiführung einer Einigung im Sinne der vorstehenden
Bestimmungen dieses Artikels unmittelbar miteinander verkeh-
ren, gegebenenfalls durch eine aus ihnen oder ihren Vertretern
bestehende gemeinsame Kommission.
English
(4) The competent authorities of the Contracting States may
communicate with each other directly, including through a joint
commission consisting of themselves or their representatives,
for the purpose of reaching an agreement in the sense of the
preceding paragraphs.
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 26 | 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-26/
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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