(1) Im Sinne dieses Abkommens, wenn der Zusammenhang
nichts anderes erfordert,
a) bedeuten die Ausdrücke „ein Vertragsstaat“ und „der andere
Vertragsstaat“ je nach dem Zusammenhang die Bundes -
republik Deutschland oder Irland;
b) umfasst der Ausdruck „Irland“ das sich außerhalb der
Hoheitsgewässer Irlands erstreckende Gebiet, das nach dem
Recht Irlands betreffend die ausschließliche Wirtschaftszone
und den Festlandsockel als ein Gebiet ausgewiesen ist oder
im Folgenden ausgewiesen werden kann, in dem Irland
souveräne Rechte und Hoheitsbefugnisse in Übereinstim-
mung mit dem Völkerrecht ausüben kann;
c) bedeutet der Ausdruck „Deutschland“ die Bundesrepublik
Deutschland und, wenn im geografischen Sinne verwendet,
das Hoheitsgebiet der Bundesrepublik Deutschland sowie
das an das Küstenmeer angrenzende Gebiet des Meeres -
bodens, des Meeresuntergrunds und der darüber befind -
lichen Wassersäule, soweit die Bundesrepublik Deutschland
dort in Übereinstimmung mit dem Völkerrecht und ihren
innerstaatlichen Rechtsvorschriften souveräne Rechte und
Hoheitsbefugnisse zum Zwecke der Erforschung, Aus -
beutung, Erhaltung und Bewirtschaftung der lebenden und
nicht lebenden natürlichen Ressourcen ausübt;
d) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-
schaften und alle anderen Personenvereinigungen;
e) bedeutet der Ausdruck „Gesellschaft“ juristische Personen
oder Rechtsträger, die für die Besteuerung wie juristische
Personen behandelt werden;
f) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung
einer Geschäftstätigkeit;
g) schließt der Ausdruck „Geschäftstätigkeit“ die Ausübung
einer freiberuflichen oder sonstigen selbständigen Tätigkeit
ein;
h) bedeuten die Ausdrücke „Unternehmen eines Vertragsstaats“
und „Unternehmen des anderen Vertragsstaats“, je nachdem,
ein Unternehmen, das von einer in einem Vertragsstaat
ansässigen Person betrieben wird, oder ein Unternehmen,
das von einer im anderen Vertragsstaat ansässigen Person
betrieben wird;
i) bedeutet der Ausdruck „internationaler Verkehr“ jede Be-
förderung mit einem Seeschiff oder Luftfahrzeug, das von
einem Unternehmen mit tatsächlicher Geschäftsleitung in
einem Vertragsstaat betrieben wird, es sei denn, das See-
schiff oder Luftfahrzeug wird ausschließlich zwischen Orten
im anderen Vertragsstaat betrieben;
j) bedeutet der Ausdruck „Staatsangehöriger“ in Bezug auf
einen Vertragsstaat
i) in Irland:
alle natürlichen Personen, die die irische Staatsbürger-
schaft besitzen, und alle juristischen Personen, Personen-
gesellschaften oder anderen Personenvereinigungen, die
nach dem in Irland geltenden Recht errichtet worden sind;
ii) in Deutschland:
alle Deutschen im Sinne des Grundgesetzes für die
Bundesrepublik Deutschland sowie alle juristischen
Personen, Personengesellschaften und anderen Perso-
nenvereinigungen, die nach dem in Deutschland gelten-
den Recht errichtet worden sind;
k) bedeutet der Ausdruck „zuständige Behörde“
i) in Irland die „Revenue Commissioners“ oder ihren bevoll-
mächtigten Vertreter;
ii) in Deutschland das Bundesministerium der Finanzen oder
die Behörde, an die es seine Befugnisse delegiert hat.
(2) Bei der Anwendung des Abkommens durch einen Ver-
tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-
dert, jeder im Abkommen nicht definierte Ausdruck die Be -
deutung, die ihm im Anwendungszeitraum nach dem Recht
dieses Staates über die Steuern zukommt, für die das Abkom-
men gilt, wobei die Bedeutung nach dem in diesem Staat anzu-
wendenden Steuerrecht den Vorrang vor einer Bedeutung hat,
die der Ausdruck nach anderem Recht dieses Staates hat.
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 3 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/de/articles/article-3/
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.