Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieser Artikel findet ungeachtet anderer Bestimmungen
dieses Abkommens Anwendung, wenn vor der Küste Tätigkeiten
(in diesem Artikel als „einschlägige Tätigkeiten“ bezeichnet) in
Zusammenhang mit der Erforschung oder Ausbeutung des in
einem Vertragsstaat gelegenen Meeresbodens und Meeresun-
tergrunds sowie ihrer natürlichen Ressourcen ausgeübt werden.
English
(1) The provisions of this Article shall apply notwithstanding
any other provision of this Agreement where activities (in this
Article called “relevant activities”) are carried on offshore in
connection with the exploration or exploitation of the sea bed
and subsoil and their natural resources situated in a Contracting
State.
(2) Bei einem Unternehmen eines Vertragsstaats, das im an-
deren Vertragsstaat einschlägige Tätigkeiten ausübt, wird vorbe-
haltlich des Absatzes 3 davon ausgegangen, dass es im anderen
Vertragsstaat eine Geschäftstätigkeit durch eine dort gelegene
Betriebsstätte ausübt.
English
(2) An enterprise of a Contracting State which carries on
relevant activities in the other Contracting State shall, subject to
paragraph 3 of this Article, be deemed to be carrying on
business in that other State through a permanent establishment
situated therein.
(3) Absatz 2 ist nicht anzuwenden, wenn die in Absatz 1
genannten Tätigkeiten in den in diesem Absatz bezeichneten
Gebieten für die Dauer eines Zeitraums ausgeübt werden, der
a) bei Tätigkeiten in Zusammenhang mit der Erforschung insge-
samt 90 Tage innerhalb eines Zeitraums von zwölf Monaten,
der während des betreffenden Steuerjahres beginnt oder
endet, und
b) bei Tätigkeiten in Zusammenhang mit der Ausbeutung insge-
samt 30 Tage innerhalb eines Zeitraums von zwölf Monaten,
der während des betreffenden Steuerjahres beginnt oder
endet,
nicht übersteigt.
English
(3) The provisions of paragraph 2 shall not apply where the
activities referred to in paragraph 1 are carried on in the areas
specified in that paragraph for a period not exceeding a total of:
a) in the case of activities in connection with exploration,
90 days in any period of twelve months commencing or
ending in the fiscal year concerned; and
b) in the case of activities in connection with exploitation,
30 days in any period of twelve months commencing or
ending in the fiscal year concerned.
(4) Gehälter, Löhne und ähnliche Vergütungen, die eine in
einem Vertragsstaat ansässige Person aus unselbständiger
Arbeit in Zusammenhang mit der Ausübung einschlägiger Tätig-
keiten im anderen Vertragsstaat bezieht, können in dem anderen
Staat besteuert werden, soweit die Aufgaben im anderen Staat
vor der Küste ausgeübt werden.
English
(4) Salaries, wages and similar remuneration derived by a
resident of a Contracting State in respect of an employment
connected with relevant activities in the other Contracting State
may, to the extent that the duties are performed offshore in that
other State, be taxed in that other State.
(5) Gewinne, die eine in einem Vertragsstaat ansässige
Person erzielt aus der Veräußerung von
a) Erforschungs- oder Ausbeutungsrechten oder
b) Anteilen (oder vergleichbaren Instrumenten), deren Wert ganz
oder zum überwiegenden Teil unmittelbar oder mittelbar aus
solchen Rechten besteht,
können im anderen Staat besteuert werden. Für die Zwecke
dieses Absatzes sind „Erforschungs- oder Ausbeutungsrechte“
die Rechte an Vermögenswerten, die durch die Erforschung oder
Ausbeutung des Meeresbodens oder des Meeresuntergrunds
oder ihrer natürlichen Ressourcen im anderen Vertragsstaat
geschaffen werden, einschließlich der Rechte auf Beteiligung an
oder auf Nutzen aus diesen Vermögenswerten.
English
(5) Gains derived by a resident of a Contracting State from the
alienation of:
a) exploration or exploitation rights; or
b) shares (or comparable instruments) deriving their value or the
greater part of their value directly or indirectly from such
rights,
may be taxed in that other State. In this paragraph “exploration or
exploitation rights” mean rights to assets to be produced by the
exploration or exploitation of the seabed or subsoil or their nat-
ural resources in the other Contracting State, including rights to
interests in or to the benefit of such assets.
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Quellenform
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Quellenumfang
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Abgerufen
2026-10-02
Text- und Sprachumfang
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protokolle und spätere Instrumente
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | de-ireland-2011-base | de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07 | Article 22 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/de/articles/article-22/
Quellen, Fassung und Grenzen
Quellenfassung
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Quellenform
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Quellenumfang
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Abgerufen
2026-10-02
Text- und Sprachumfang
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protokolle und spätere Instrumente
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) · /library/originals/cb0eafbd040330600bb8c68e415d95c7360a5f9eebf1ddf2a25157b0705e3e7c.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.