Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art
der Erhebung, für Steuern vom Einkommen und vom
Vermögen, die für Rechnung eines der beiden Vertrag-
staaten, seiner Länder oder einer ihrer Gebietskörper-
schaften erhoben werden.
English
(1) This Agreement shall apply to taxes on income and
on capital imposed on behalf of each Contracting State
or of its Laender, political subdivisions or local authori-
ties, irrespective of the manner in which they are levied.
(2) Als Steuern vom Einkommen und vom Vermögen
gelten alle Steuern, die vom Gesamteinkommen, vom Ge-
samtvermögen oder von Teilen des Einkommens oder des
Vermögens erhoben werden, einschließlich der Steuern
vom Gewinn aus der Veräußerung beweglichen oder un-
beweglichen Vermögens sowie der Steuern vom Vermö-
genszuwachs.
English
(2) There shall be regarded as taxes on income and on
capital all taxes imposed on total income, on total capi-
tal, or on elements of income or of capital, including
taxes on gains from the alienation of movable or immov-
able property, as well as taxes on capital appreciation.
(3) Zu den zur Zeit bestehenden Steuern, für die dieses
Abkommen gilt, gehören insbesondere
a) in der Bundesrepublik Deutschland:
die Einkommensteuer einschließlich der Ergänzungs-
abgabe zur Einkommensteuer,
die Körperschaftsteuer einschließlich der Ergänzungs-
abgabe zur Körperschaftsteuer,
die Vermögensteuer und
die Gewerbesteuer
(im folgenden als „deutsche Steuer" bezeichnet);
b) in Jamaika:
aa) die income tax (Einkommensteuer einschließlich
der surtax (Zusatzsteuer),
bb) die company profits tax (Steuer auf Gesellschafts-
gewinne), die additional company profits tax (Zu-
satzsteuer auf Gesellschaftsgewinne) und die in-
vestment company profits tax (Steuer auf Ge-
winne von Kapitalanlagegesellschaften) und
cc) die transfer tax (Steuer auf den Transfer)
(im folgenden als „jamaikanische Steuer” bezeichnet).
English
(3) The existing taxes to which this Agreement shall
apply are, in particular:
(a) in the Federal Republic of Germany:
the Einkommensteuer (income tax) including
the Ergänzungsabgabe (surcharge) thereon,
the Kérperschaftsteuer (corporation tax) including
the Ergänzungsabgabe (surcharge) thereon,
the Vermögensteuer (capital tax), and
the Gewerbesteuer (trade tax)
(hereinafter referred to as “German tax");
(b) in Jamaica:
(aa) the income tax, including surtax;
(bb) the company profits tax, the additional company
profits tax and the investment company profits
tax; and
(cc) the transfer tax
(hereinafter referred to as “Jamaican tax“).
(4) Dieses Abkommen gilt auch für alle Steuern
gleicher oder ähnlicher Art, die künftig neben den zur
Zeit bestehenden Steuern oder an deren Stelle erhoben
werden.
English
(4) This Agreement shall also apply to any identical or
substantially similar taxes which are subsequently
imposed in addition to, or in place of, the existing taxes.
(5) Die Bestimmungen dieses Abkommens über die Be-
steuerung des Einkommens oder des Vermögens gelten
entsprechend für die nicht nach dem Einkommen oder
dem Vermögen berechnete deutsche Gewerbesteuer.
English
(5) The provisions of this Agreement in respect of
taxation of income or capital shall likewise apply to the
German trade tax, computed on a basis other than in-
come or capital.
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Prüfstatus
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 | de-jamaica-1976-base | de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17 | Article 2 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Prüfstatus
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 · /library/originals/9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c.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.