1. For the purposes of this Agreement, unless the context
otherwise requires:
(a) the term “the Federal Republic of Germany” means the terri-
tory of the Federal Republic of Germany, as well as the area
of the sea-bed, its sub-soil and the superjacent water column
adjacent to the territorial sea, insofar as the Federal Republic
of Germany exercises there, in conformity with international
law and its national legislation, sovereign rights or jurisdiction
to explore and exploit the natural resources;
(b) the term “the State of Kuwait” means the territory of the State
of Kuwait including any area beyond the territorial sea which
in accordance with international law has been or may here-
after be designated, under the laws of the State of Kuwait, as
an area over which the State of Kuwait may exercise sover-
eign rights or jurisdiction;
(c) the terms “a Contracting State” and “the other Contracting
State” mean the State of Kuwait or the Federal Republic of
Germany as the context requires;
(d) the term “person” means an individual and a company;
(e) the term “company” means any body corporate or any entity
which is treated as a body corporate for tax purposes;
(f) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enter-
prise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting
State;
(g) the term “national” means:
(1) in respect of the Federal Republic of Germany any Ger-
man within the meaning of the Basic Law of the Federal
Republic of Germany and any legal person, partnership
and association deriving its status as such from the laws
in force in the Federal Republic of Germany;
(2) in respect of the State of Kuwait any individual possess-
ing the nationality of the State of Kuwait and any legal
person, partnership and association deriving its status as
such from the law in force in the State of Kuwait;
(h) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise which has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
(i) the term “competent authority” means in the case of the Fed-
eral Republic of Germany the Federal Ministry of Finance and
in the case of the State of Kuwait the Minister of Finance.
2. As regards the application of the Agreement by a Contract-
ing State, any term not defined therein shall, unless the context
otherwise requires, have the meaning which it has under the law
of that State concerning the taxes to which the Agreement
applies.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kuwait-2000-base/en/articles/article-3/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription