Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine
in einem Vertragsstaat ansässige Person“ eine Person, die nach
dem Recht dieses Vertragsstaats dort auf Grund ihres Wohnsitzes,
ihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung,
des Ortes ihrer Hauptverwaltung oder eines anderen ähnlichen
Merkmals steuerpflichtig ist, und umfasst auch diesen Vertrags-
staat, seine Länder und seine Gebietskörperschaften. Der Aus-
druck umfasst jedoch nicht eine Person, die in diesem Vertrags-
staat nur mit Einkünften aus Quellen in diesem Vertragsstaat
steuerpflichtig ist.
English
(1) For the purposes of this Agreement, the term “resident of
a Contracting State” means any person who, under the laws of
that Contracting State, is liable to tax therein by reason of his
domicile, residence, place of management, place of head or main
office or any other criterion of a similar nature, and also includes
that Contracting State, any federal state (Land) thereof and any
political subdivision or local authority thereof. This term, however,
does not include any person who is liable to tax in that Contract-
ing State in respect only of income from sources in that Contract-
ing State.
(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-
tragsstaaten ansässig, so wird ihr Status wie folgt bestimmt:
a) Die Person gilt als nur in dem Vertragsstaat ansässig, in dem
sie über eine ständige Wohnstätte verfügt; verfügt sie in beiden
Vertragsstaaten über eine ständige Wohnstätte, so gilt sie als
nur in dem Vertragsstaat ansässig, zu dem sie die engeren
persönlichen und wirtschaftlichen Beziehungen hat (Mittel-
punkt der Lebensinteressen).
b) Kann nicht bestimmt werden, in welchem Vertragsstaat die
Person den Mittelpunkt ihrer Lebensinteressen hat, oder ver-
fügt sie in keinem der Vertragsstaaten über eine ständige
Wohnstätte, so gilt sie als nur in dem Vertragsstaat ansässig,
in dem sie ihren gewöhnlichen Aufenthalt hat.
c) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-
tragsstaaten oder in keinem der Vertragsstaaten, so gilt sie
als nur in dem Vertragsstaat ansässig, dessen Staatsange-
hörige sie ist.
d) Ist die Person Staatsangehörige beider Vertragsstaaten oder
keines der Vertragsstaaten, so regeln die zuständigen Behör-
den der Vertragsstaaten die Frage durch Verständigung.
English
(2) Where by reason of the provisions of paragraph 1 an indi-
vidual is a resident of both Contracting States, then his status
shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting
State in which he has a permanent home available to him; if
he has a permanent home available to him in both Contract-
ing States, he shall be deemed to be a resident only of the
Contracting State with which his personal and economic
relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital
interests cannot be determined, or if he has not a permanent
home available to him in either Contracting State, he shall be
deemed to be a resident only of the Contracting State in
which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in
neither of them, he shall be deemed to be a resident only of
the Contracting State of which he is a national;
d) if he is a national of both Contracting States or of neither of
them, the competent authorities of the Contracting States
shall settle the question by mutual agreement.
(3) Ist nach Absatz 1 eine andere als eine natürliche Person in
beiden Vertragsstaaten ansässig, so werden sich die zuständigen
Behörden der Vertragsstaaten bemühen, durch Verständigung
den Vertragsstaat zu bestimmen, in dem diese Person unter
Berücksichtigung des Ortes ihrer tatsächlichen Geschäftsleitung,
des Ortes ihrer Hauptverwaltung, ihres Gründungsorts sowie
sonstiger maßgeblicher Faktoren im Sinne dieses Abkommens
als ansässig gilt. Ohne eine solche Verständigung hat diese Per-
son keinen Anspruch auf die im Abkommen vorgesehenen Steuer-
entlastungen oder -befreiungen.
English
(3) Where by reason of the provisions of paragraph 1 a person
other than an individual is a resident of both Contracting States,
the competent authorities of the Contracting States shall endeavour
to determine by mutual agreement the Contracting State of
which such person shall be deemed to be a resident for the pur-
poses of this Agreement, having regard to its place of effective
management, its place of head or main office, the place where it
is incorporated or otherwise constituted and any other relevant
factors. In the absence of such agreement, such person shall not
be entitled to any relief or exemption from tax provided by the
Agreement.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 4 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/de/articles/article-4/
Quellen, Fassung und Grenzen
Quellenfassung
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 · /library/originals/413804ca244c776065e68f53df0ea2b5c3dda880cc4a56721addacbc29648f12.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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