Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens, wenn der Zusammenhang
nichts anderes erfordert,
a) bedeuten die Ausdrücke „Vertragspartei“ und „die andere
Vertragspartei“ je nach Zusammenhang die Regierung der
Bundesrepublik Deutschland beziehungsweise die Regierung
von Jersey;
b) bedeutet der Ausdruck „Bundesrepublik Deutschland“, wenn
im geographischen Sinn verwendet, das Gebiet, in dem das
Steuerrecht der Bundesrepublik Deutschland gilt;
c) bedeutet der Ausdruck „Jersey“, wenn im geographischen
Sinn verwendet, die Vogtei Jersey (Bailiwick of Jersey) ein-
schließlich ihres Küstenmeers;
d) bedeutet der Ausdruck „zuständige Behörde“
i)
auf Seiten der Bundesrepublik Deutschland das Bundes-
ministerium der Finanzen oder die Behörde, an die es
seine Befugnis delegiert hat;
ii) auf Seiten von Jersey den Finanzminister (Treasury and
Resources Minister) oder seinen bevollmächtigten Ver -
treter;
e) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-
schaften und alle anderen Personenvereinigungen;
f)
bedeutet der Ausdruck „Gesellschaft“ eine juristische Person
oder einen Rechtsträger, der für die Besteuerung wie eine
juristische Person behandelt wird;
g) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung
einer Geschäftstätigkeit;
h) umfasst der Ausdruck „Geschäftstätigkeit“ die Ausübung
einer freiberuflichen oder sonstigen selbständigen Tätigkeit;
i)
bedeuten die Ausdrücke „Unternehmen einer Vertragspartei“
und „Unternehmen der anderen Vertragspartei“ ein Unter-
nehmen, das von einer in einer Vertragspartei ansässigen
Person betrieben wird, beziehungsweise ein Unternehmen,
das von einer in der anderen Vertragspartei ansässigen Per-
son betrieben wird.
English
1. For the purposes of this Agreement, unless the context
otherwise requires:
a) “Contracting Party” and “the other Contracting Party” mean
the Government of the Federal Republic of Germany or the
Government of Jersey, as the context requires;
b) “Federal Republic of Germany”, when used in a geographical
sense, means the area in which the tax law of the Federal
Republic of Germany is in force;
c) “Jersey”, when used in a geographical sense, means the
Bailiwick of Jersey, including its territorial sea;
d) “competent authority” means:
(i) in the case of the Federal Republic of Germany, the
Federal Ministry of Finance or the agency to which it has
delegated its power,
(ii) in the case of Jersey, the Treasury and Resources Minis-
ter or his authorised representative;
e) “person” includes an individual, a company and any other
body of persons;
f) “company” means any body corporate or any entity that is
treated as a body corporate for tax purposes;
g) “enterprise” applies to the carrying on of any business;
h) “business” includes the performance of professional services
and of other activities of an independent character;
i) “enterprise of a Contracting Party” and “enterprise of the other
Contracting Party” mean respectively an enterprise carried
on by a resident of a Contracting Party or an enterprise
carried on by a resident of the other Contracting Party.
(2) Bei der Anwendung des Abkommens durch eine Vertrags-
partei hat, wenn der Zusammenhang nichts anderes erfordert,
jeder im Abkommen nicht definierte Ausdruck die Bedeutung,
die ihm im Anwendungszeitraum nach dem Recht dieser Ver-
tragspartei über die Steuern zukommt, für die das Abkommen
gilt, wobei die Bedeutung nach dem in dieser Vertragspartei an-
zuwendenden Steuerrecht den Vorrang vor einer Bedeutung hat,
die der Ausdruck nach anderem Recht dieser Vertragspartei hat.
English
2. As regards the application of the Agreement at any time by
a Contracting Party any term not defined therein shall, unless the
context otherwise requires, have the meaning that it has at that
time under the law of that Contracting Party for the purposes of
the taxes to which the Agreement applies, any meaning under
the applicable tax laws of that Contracting Party prevailing over
a meaning given to the term under other laws of that Contracting
Party.
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
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 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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. 2015 II S. 1326 | de-jersey-2015-base | de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26 | Article 4 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jersey-2015-base/de/articles/article-4/
Quellen, Fassung und Grenzen
Quellenfassung
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
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 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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. 2015 II S. 1326 · /library/originals/758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e.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.