(1) Wenn
a) ein Unternehmen einer Vertragspartei unmittelbar oder
mittelbar an der Geschäftsleitung, der Kontrolle oder dem
Kapital eines Unternehmens der anderen Vertragspartei be-
teiligt ist oder
b) dieselben Personen unmittelbar oder mittelbar an der Ge-
schäftsleitung, der Kontrolle oder dem Kapital eines Unter-
nehmens einer Vertragspartei und eines Unternehmens der
anderen Vertragspartei beteiligt sind
und in diesen Fällen die beiden Unternehmen in ihren kaufmän-
nischen oder finanziellen Beziehungen an vereinbarte oder auf-
erlegte Bedingungen gebunden sind, die von denen abweichen,
die unabhängige Unternehmen miteinander vereinbaren würden,
dürfen die Gewinne, die eines der Unternehmen ohne diese
Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht
erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und
entsprechend besteuert werden.
(2) Beabsichtigt eine Vertragspartei, die Gewinne eines Unter-
nehmens in Übereinstimmung mit den Grundsätzen des Absat-
zes 1 zu berichtigen, informiert sie das Unternehmen rechtzeitig
über die beabsichtigte Maßnahme und gibt ihm die Gelegenheit,
das andere Unternehmen zu informieren, damit dieses die Mög-
lichkeit hat, seinerseits die andere Vertragspartei zu unterrichten.
Das Recht der informierenden Vertragspartei, die beabsichtigte
Berichtigung vorzunehmen, bleibt hiervon jedoch unberührt.
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 8 | 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-8/
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.