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 einer Vertragspartei ansässige Person“ eine Person, die nach
dem Recht dieser Vertragspartei dort aufgrund ihres Wohnsitzes,
ihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung
oder eines anderen ähnlichen Merkmals steuerpflichtig ist. Der
Ausdruck umfasst jedoch nicht eine Person, die im Gebiet dieser
Vertragspartei nur mit Einkünften aus Quellen in dieser Vertrags-
partei oder mit in dieser Vertragspartei gelegenem Vermögen
steuerpflichtig ist.
English
1. For the purposes of this Agreement, the term “resident of
a Contracting Party” means any person who, under the laws of
that Contracting Party, is liable to tax therein by reason of his
domicile, residence, place of management or any other criterion
of a similar nature. This term, however, does not include any per-
son who is liable to tax in the territory of that Contracting Party
in respect only of income from sources in that Contracting Party
or capital situated therein.
(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-
tragsparteien ansässig, so gilt Folgendes:
a) Die Person gilt als nur in der Vertragspartei ansässig, in der
sie über eine ständige Wohnstätte verfügt; verfügt sie in
beiden Vertragsparteien über eine ständige Wohnstätte, so
gilt sie als nur in der Vertragspartei ansässig, zu der sie die
engeren persönlichen und wirtschaftlichen Beziehungen hat
(Mittelpunkt der Lebensinteressen).
b) Kann nicht bestimmt werden, in welcher Vertragspartei die
Person den Mittelpunkt ihrer Lebensinteressen hat, oder ver-
fügt sie in keiner der Vertragsparteien über eine ständige
Wohnstätte, so gilt sie als nur in der Vertragspartei ansässig,
in der sie ihren gewöhnlichen Aufenthalt hat.
c) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-
tragsparteien oder in keiner der Vertragsparteien, so regeln
die zuständigen Behörden der Vertragsparteien die Frage
durch Verständigung.
English
2. Where by reason of the provisions of paragraph 1 an indi-
vidual is a resident of both Contracting Parties, then his status
shall be determined as follows:
a) he shall be deemed to be a resident only of the Contracting
Party in which he has a permanent home available to him; if
he has a permanent home available to him in both Con -
tracting Parties, he shall be deemed to be a resident only of
the Contracting Party with which his personal and economic
relations are closer (centre of vital interests);
b) if the Contracting Party 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 Party, he shall be
deemed to be a resident only of the Contracting Party in
which he has an habitual abode;
c) if he has an habitual abode in both Contracting Parties or in
neither of them, the competent authorities of the Contracting
Parties shall settle the question by mutual agreement.
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 5 | 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-5/
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.