Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Vertragsstaaten tauschen
die Informationen aus, die zur Durchführung dieses Abkommens
oder zur Verwaltung oder Durchsetzung des innerstaatlichen
Rechts betreffend Steuern jeder Art und Bezeichnung, die für
Rechnung eines Vertragsstaats, eines seiner Länder oder einer
Gebietskörperschaft eines Vertragsstaats oder Landes erhoben
werden, voraussichtlich erheblich sind, soweit die diesem Recht
entsprechende Besteuerung nicht dem Abkommen widerspricht.
Der Informationsaustausch ist durch Artikel 1 und 2 nicht einge-
schränkt.
English
(1) The competent authorities of the Contracting States shall
exchange such information as is foreseeably relevant for carrying
out the provisions of this Agreement or to the administration or
enforcement of the domestic laws concerning taxes of every kind
and description imposed on behalf of a Contracting State, a
“Land” or a political subdivision or local authority of a Contract-
ing State or a “Land”, insofar as the taxation thereunder is not
contrary to the Agreement. The exchange of information is not
restricted by Articles 1 and 2.
(2) Alle Informationen, die ein Vertragsstaat nach Absatz 1
erhalten hat, sind ebenso geheim zu halten wie die aufgrund des
innerstaatlichen Rechts dieses Staates beschafften Informatio-
nen und dürfen nur den Personen oder Behörden (einschließlich
der Gerichte und der Verwaltungsbehörden) zugänglich gemacht
werden, die mit der Veranlagung oder Erhebung, der Voll -
streckung oder Strafverfolgung, der Entscheidung über Rechts-
mittel hinsichtlich der in Absatz 1 genannten Steuern oder mit
der Aufsicht darüber befasst sind. Diese Personen oder Behör-
den dürfen die Informationen nur für diese Zwecke verwenden.
Sie dürfen die Informationen in einem öffentlichen Gerichtsver-
fahren oder in einer Gerichtsentscheidung offenlegen. Ungeach-
tet der vorstehenden Bestimmungen können die Informationen
für andere Zwecke verwendet werden, wenn sie nach dem Recht
beider Staaten für diese anderen Zwecke verwendet werden
können und die zuständige Behörde des übermittelnden Staates
diese Verwendung genehmigt.
English
(2) Any information received under paragraph 1 by a Contract-
ing State shall be treated as secret in the same manner as infor-
mation obtained under the domestic laws of that State and shall
be disclosed only to persons or authorities (including courts and
administrative bodies) concerned with the assessment or
collection of, the enforcement or prosecution in respect of, the
determination of appeals in relation to the taxes referred to in
paragraph 1, or the oversight of the above. Such persons or
authorities shall use the information only for such purposes. They
may disclose the information in public court proceedings or in
judicial decisions. Notwithstanding the foregoing provisions, the
information may be used for other purposes, if under the law of
both States it may be used for these other purposes and the
competent authority of the supplying State authorises this use.
(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-
ten sie einen Vertragsstaat,
a) Verwaltungsmaßnahmen durchzuführen, die von den Ge -
setzen und der Verwaltungspraxis dieses oder des anderen
Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
üblichen Verwaltungsverfahren dieses oder des anderen
Vertragsstaats nicht beschafft werden können;
c) Informationen zu erteilen, die ein Handels-, Industrie-,
Gewerbe- oder Berufsgeheimnis oder ein Geschäftsver-
fahren preisgeben würden oder deren Erteilung der öffent -
lichen Ordnung widerspräche.
English
(3) In no case shall the provisions of paragraphs 1 and 2 be
construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting
State;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the
other Contracting State;
c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or
trade process, or information the disclosure of which would
be contrary to public policy (ordre public).
(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-
mationen, so nutzt der andere Vertragsstaat die ihm zur Ver -
fügung stehenden Möglichkeiten zur Beschaffung der erbetenen
Informationen, selbst wenn er diese Informationen für seine
eigenen steuerlichen Zwecke nicht benötigt. Die in Satz 1 ent-
haltene Verpflichtung unterliegt den Beschränkungen gemäß
Absatz 3, aber diese Beschränkungen sind in keinem Fall so aus-
zulegen, als könne ein Vertragsstaat die Erteilung von Infor -
mationen nur deshalb ablehnen, weil er kein innerstaatliches
Interesse an diesen Informationen hat.
English
(4) If information is requested by a Contracting State in accord -
ance with this Article, the other Contracting State shall use its
information gathering measures to obtain the requested informa-
tion, even though that other State may not need such information
for its own tax purposes. The obligation contained in the
preceding sentence is subject to the limitations of paragraph 3
but in no case shall such limitations be construed to permit a
Contracting State to decline to supply information solely because
it has no domestic interest in such information.
(5) Absatz 3 ist in keinem Fall so auszulegen, als könne ein
Vertragsstaat die Erteilung von Informationen nur deshalb ab -
lehnen, weil sich die Informationen bei einer Bank, einem
sonstigen Finanzinstitut, einem Bevollmächtigten, Vertreter oder
Treuhänder befinden oder weil sie sich auf das Eigentum an einer
Person beziehen.
English
(5) In no case shall the provisions of paragraph 3 be construed
to permit a Contracting State to decline to supply information
solely because the information is held by a bank, other financial
institution, nominee or person acting in an agency or a fiduciary
capacity or because it relates to ownership interests in a person.
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 26 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/de/articles/article-26/
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.