(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 covered by
this Agreement imposed on behalf of the Contracting States, of
a Land or a political subdivision or local authority thereof, insofar
as the taxation thereunder is not contrary to the Agreement. The
exchange of information is not restricted by Article 1.
(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 taxes of every kind and
description, 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.
(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 for the supply of infor-
mation 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, busi-
ness, industrial, commercial or professional secret or trade
process, or information the disclosure of which would be
contrary to public policy (ordre public).
(4) If information is requested by a Contracting State in ac cord -
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 preced-
ing sentence is subject to the limitations of paragraph 3 but in
no case shall such limitations be construed to permit a Contract-
ing State to decline to supply information because it has no
domestic interest in such information.
(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 inter-
ests in a person.
de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Hebrew as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-israel-2015-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2014-08-21; consent law 2015-11-20; gazette publication 2015-11-26. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. August 1966, 24. September 1979, 9. Mai 2016. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Israel R-P P: 24.05.2019 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2015 II S. 1301 | de-israel-2015-base | de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26 | Article 25 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-israel-2015-base/en/articles/article-25/
Source, edition and limits
Source edition
de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Hebrew as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-israel-2015-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2014-08-21; consent law 2015-11-20; gazette publication 2015-11-26. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. August 1966, 24. September 1979, 9. Mai 2016. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Israel R-P P: 24.05.2019 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription