(2) Dieses Abkommen tritt am Tag des Austausches der
Ratifikationsurkunden in Kraft und ist in beiden Vertragsstaaten
anzuwenden:
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das dem Jahr folgt, in dem das Abkommen in Kraft
getreten ist;
b) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar des Kalenderjahrs erhoben werden, das
auf das Jahr folgt, in dem das Abkommen in Kraft getreten
ist.
(3) Mit Inkrafttreten dieses Abkommens ist das Abkommen
vom 24. November 1981 der Bundesrepublik Deutschland und
der Union der Sozialistischen Sowjetrepubliken zur Vermeidung
der Doppelbesteuerung von Einkommen und Vermögen im Ver-
hältnis zwischen der Bundesrepublik Deutschland und der
Kirgisischen Republik nicht mehr anzuwenden auf die Steuern,
für die dieses Abkommen nach Absatz 2 anzuwenden ist.
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-kyrgyzstan-2006-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 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 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. 2006 II S. 1066 | de-kyrgyzstan-2006-base | de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07 | Article 28 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kyrgyzstan-2006-base/de/articles/article-28/
Quellen, Fassung und Grenzen
Quellenfassung
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-kyrgyzstan-2006-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 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 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. 2006 II S. 1066 · /library/originals/2332d1b1db4131f48de15440159a9bdb5ec90152ed535718957f791c1a418efd.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.