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“
a) im Fall der Bundesrepublik Deutschland eine Person, die
nach dem Recht der Bundesrepublik Deutschland dort der
unbeschränkten Steuerpflicht unterliegt;
b) im Fall des Staates Kuwait eine natürliche Person, die ihren
Wohnsitz im Staat Kuwait hat und Staatsangehöriger des
Staates Kuwait ist, und eine Gesellschaft, die im Staat Kuwait
errichtet worden ist und dort den Ort ihrer tatsächlichen
Geschäftsleitung hat.
English
1. For the purposes of this Agreement, the term “resident of a
Contracting State” means:
(a) in the case of the Federal Republic of Germany, a person who
under the laws of the Federal Republic of Germany is subject
to unlimited tax liability there;
(b) in the case of the State of Kuwait, an individual who has his
domicile in the State of Kuwait and is a national of the State
of Kuwait and a company which is incorporated in the State
of Kuwait and has its place of effective management there.
(2) Für die Zwecke des Absatzes 1
a) gelten die Bundesrepublik Deutschland und ihre Gebietskör-
perschaften als in der Bundesrepublik Deutschland ansässi-
ge Personen;
b) gilt der Staat Kuwait als eine im Staat Kuwait ansässige Per-
son;
c) gelten öffentliche Einrichtungen gemäß ihrer Zugehörigkeit
als in der Bundesrepublik Deutschland oder im Staat Kuwait
ansässige Personen. Als öffentliche Einrichtung gilt jede Ein-
richtung, die von der Regierung eines der Vertragsstaaten
oder im Fall der Bundesrepublik Deutschland von ihren
Gebietskörperschaften zur Erfüllung öffentlicher Aufgaben
geschaffen worden ist und von den zuständigen Behörden
der Vertragsstaaten in gegenseitigem Einvernehmen als sol-
che anerkannt wird.
English
2. For the purposes of paragraph 1 above
(a) the Federal Republic of Germany and its political subdivi-
sions shall be deemed to be a resident of the Federal Repub-
lic of Germany;
(b) the State of Kuwait shall be deemed to be a resident of the
State of Kuwait;
(c) government institutions shall be deemed, according to affilia-
tion, to be a resident of the Federal Republic of Germany or of
the State of Kuwait. Any institution shall be deemed to be a
government institution which has been created by the gov-
ernment of one of the Contracting States or, in the case of the
Federal Republic of Germany, of its political subdivisions, for
the fulfillment of public functions and which is recognized as
such by mutual agreement of the competent authorities of the
Contracting States.
(3) Ist nach Absatz 1 eine natürliche Person in beiden Ver-
tragsstaaten ansässig, so gilt folgendes:
a) Die Person gilt als in dem Staat ansässig, in dem sie über eine
ständige Wohnstätte verfügt; verfügt sie in beiden Staaten
über eine ständige Wohnstätte, so gilt sie als in dem Staat
ansässig, zu dem sie die engeren persönlichen und wirt-
schaftlichen Beziehungen hat (Mittelpunkt der Lebensinteres-
sen);
b) kann nicht bestimmt werden, in welchem Staat die Person
den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie
in keinem der Staaten über eine ständige Wohnstätte, so gilt
sie als in dem Staat ansässig, in dem sie ihren gewöhnlichen
Aufenthalt hat;
c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-
ten oder in keinem der Staaten, so gilt sie als in dem Staat
ansässig, dessen Staatsangehöriger sie ist;
d) ist die Person Staatsangehöriger beider Staaten, so regeln
die zuständigen Behörden der Vertragsstaaten die Frage in
gegenseitigem Einvernehmen.
English
3. 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 of the State in which he
has a permanent home available to him; if he has a perma-
nent home available to him in both States, he shall be
deemed to be a resident of the State with which his personal
and economic relations are closer (centre of vital interests);
(b) if the 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 State, he shall be deemed to be a resident of
the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of
them, he shall be deemed to be a resident of the State of
which he is a national;
(d) if he is a national of both States, the competent authorities of
the Contracting States shall settle the question by mutual
agreement.
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 as current law. Signed 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 2000 II S. 390 | de-kuwait-2000-base | de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09 | Article 4 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kuwait-2000-base/de/articles/article-4/
Quellen, Fassung und Grenzen
Quellenfassung
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 as current law. Signed 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 2000 II S. 390 · /library/originals/314ef097abee6f158a14a5596c96c07cd53245f3f329dbca118bb07e8b3e21c5.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.