Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(2) Dieses Abkommen tritt am Tag des Austausches der
Ratifikationsurkunden in Kraft und ist anzuwenden
a) in Irland
i) bei der Einkommensteuer, der einkommensabhängigen
Ergänzungsabgabe („income levy“) und der Steuer vom
Veräußerungsgewinn für alle Veranlagungsjahre, die am
oder nach dem 1. Januar des Jahres beginnen, das dem
Jahr folgt, in dem das Abkommen in Kraft tritt;
ii) bei der Körperschaftsteuer für alle Wirtschaftsjahre, die
am oder nach dem 1. Januar des Kalenderjahrs be-
ginnen, das dem Jahr folgt, in dem das Abkommen in
Kraft tritt;
b) in Deutschland
i) bei den im Abzugsweg erhobenen Steuern auf die Be -
träge, die am oder nach dem 1. Januar des Kalenderjahrs
gezahlt werden, das dem Jahr folgt, in dem das Abkom-
men in Kraft tritt;
ii) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar des Kalenderjahrs erhoben werden, das
dem Jahr folgt, in dem das Abkommen in Kraft tritt.
English
(2) This Agreement shall enter into force on the day of the
exchange of the instruments of ratification and shall have effect:
a) in Ireland:
i) in the case of income tax, income levy and capital gains
tax, for any year of assessment beginning on or after the
first day of January in the calendar year next following the
year in which this Agreement enters into force;
ii) in the case of corporation tax, for any financial year begin-
ning on or after the first day of January in the calendar
year next following the year in which this Agreement
enters into force;
b) in Germany:
i) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January in the
calendar year next following the year in which this Agree-
ment enters into force;
ii) in the case of other taxes, in respect of taxes levied for
periods beginning on or after the first day of January in
the calendar year next following the year in which this
Agreement enters into force.
(3) Das am 17. Oktober 1962 in Dublin unterzeichnete Abkom-
men zwischen der Bundesrepublik Deutschland und Irland zur
Vermeidung der Doppelbesteuerung und zur Verhinderung der
Steuerverkürzung bei den Steuern vom Einkommen und vom
Vermögen sowie der Gewerbesteuer in der Fassung des am
25. Mai 2010 in Berlin unterzeichneten Protokolls (im Folgenden
als das „Abkommen von 1962“ bezeichnet) ist mit dem Inkraft-
treten dieses Abkommens ab den Zeitpunkten nicht mehr anzu-
wenden, an denen dieses Abkommen für Steuern nach den ein-
schlägigen Bestimmungen des Absatzes 2 in Kraft tritt.
English
(3) Upon the entry into force of this Agreement, the Conven-
tion between the Federal Republic of Germany and Ireland for
the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income and on Capital and to
the Gewerbesteuer (Trade Tax), signed at Dublin on 17th of Octo-
ber 1962, as amended by the Protocol signed at Berlin on
25th of May 2010 (hereinafter referred to as the 1962 Conven-
tion), shall cease to have effect from the dates on which this
Agreement becomes effective for taxes in accordance with the
relevant provisions of paragraph 2.
(4) Hätten die Bestimmungen des Artikels XXII des Abkom-
mens von 1962 Anspruch auf eine höhere Entlastung von der
Steuer gewährt als das vorliegende Abkommen, so behalten
die genannten Bestimmungen ihre Wirkung ungeachtet der
Absätze 2 und 3 für einen Zeitraum von zwölf Monaten ab dem
Zeitpunkt, an dem dieses Abkommen ansonsten nach Absatz 2
anwendbar gewesen wäre.
English
(4) Notwithstanding paragraphs 2 and 3, where the provisions
of Article XXII of the 1962 Convention would have afforded any
greater relief from tax than is due under this Agreement, any such
provision as aforesaid shall continue to have effect for a period
of 12 months from the date on which the provisions of this
Agreement would otherwise have effect in accordance with the
provisions of paragraph 2.
(5) Ungeachtet der Absätze 2 und 3 sowie des Artikels 17
kann eine natürliche Person, die unmittelbar vor dem Inkrafttreten
dieses Abkommens Zahlungen nach den Artikeln XIII und XV des
Abkommens von 1962 erhielt, bezüglich dieser Zahlungen wei-
terhin die Artikel XIII und XV anstelle von Artikel 17 anwenden.
English
(5) Notwithstanding the provisions of paragraphs 2 and 3 and
the provisions of Article 17 where, immediately before the entry
into force of this Agreement an individual was in receipt of pay-
ments falling within Articles XIII and XV of the 1962 Convention,
that individual may elect that the provisions of Articles XIII and XV
shall continue to apply to such payments and not the provisions
of Article 17.
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 32 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/de/articles/article-32/
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.