Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine ansässige Person der Auffassung, dass Maßnah-
men eines Vertragsstaats oder beider Vertragsstaaten für sie zu
einer Besteuerung führen oder führen werden, die diesem
Abkommen nicht entspricht, so kann sie unbeschadet der nach
dem innerstaatlichen Recht dieser Staaten vorgesehenen
Rechtsmittel ihren Fall der zuständigen Behörde des Vertrags-
staats, in dem sie ansässig ist, oder, sofern ihr Fall von Arti-
kel 24 Absatz 1 erfasst wird, der zuständigen Behörde des Ver-
tragsstaats unterbreiten, dessen Staatsangehöriger sie ist. Der
Fall muss innerhalb von drei Jahren nach der ersten Mitteilung
der Maßnahme unterbreitet werden, die zu einer dem Abkom-
men nicht entsprechenden Besteuerung führt.
English
(1) Where a resident considers that the actions of one or
both of the Contracting States result or will result for him in tax-
ation not in accordance with the provisions of this Agreement,
he may, irrespective of the remedies provided by the domestic
law of those States, present his case to the competent authori-
ty of the Contracting State of which he is a resident or, if his
case comes under paragraph 1 of Article 24, to that of the Con-
tracting State of which he is a national. The case must be pre-
sented within three years from the first notification of the action
resulting in taxation not in accordance with the provisions of the
Agreement.
(2) Hält die zuständige Behörde die Einwendung für begrün-
det und ist sie selbst nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich bemühen, den Fall
durch Verständigung mit der zuständigen Behörde des anderen
Vertragsstaates so zu regeln, dass eine dem Abkommen nicht
entsprechende Besteuerung vermieden wird. Die Verständi-
gungsregelung ist ungeachtet der Fristen des innerstaatlichen
Rechts der Vertragsstaaten durchzuführen.
English
(2) The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at
a satisfactory solution, to resolve the case by mutual agreement
with the competent authority of the other Contracting State,
with a view to the avoidance of taxation which is not in accor-
dance with the Agreement. Any agreement reached shall be
implemented notwithstanding any time limits in the domestic
law of the Contracting States.
(3) Die zuständigen Behörden der Vertragsstaaten werden
sich bemühen, Schwierigkeiten oder Zweifel, die bei der Ausle-
gung oder Anwendung des Abkommens entstehen, in gegen-
seitigem Einvernehmen zu beseitigen. Sie können auch
gemeinsam darüber beraten, wie eine Doppelbesteuerung in
Fällen beseitigt werden kann, die im Abkommen nicht behan-
delt sind.
English
(3) The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the
Agreement. They may also consult together for the elimination
of double taxation in cases not provided for in the Agreement.
(4) Die zuständigen Behörden der Vertragsstaaten können
zur Herbeiführung einer Einigung nach Maßgabe der vorstehen-
den Absätze unmittelbar miteinander verkehren.
English
(4) The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reach-
ing an agreement according of the preceding paragraphs.
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
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 Malaysian as authentic; that third version is NOT present in this reader. 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-malaysia-2010-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2010 II S. 1310 | de-malaysia-2010-base | de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23 | Article 25 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malaysia-2010-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
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 Malaysian as authentic; that third version is NOT present in this reader. 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-malaysia-2010-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2010 II S. 1310 · /library/originals/b9e0b8a77fc644a8ff7a458c9e21e69ba3c04daf766d0b405b7ecf2191bfce2a.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.