Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens bezeichnet der Ausdruck
„eine in einem Vertragsstaat ansässige Person“ eine Person, die
nach dem Recht dieses Staates dort aufgrund ihres Wohn-
sitzes, ihres ständigen Aufenthalts, des Ortes ihrer Geschäfts-
leitung oder eines anderen ähnlichen Merkmals steuerpflichtig
ist, und umfasst auch diesen Staat, seine Länder, ihre Gebiets-
körperschaften oder die Körperschaften des öffentlichen
Rechts.
English
(1) For the purposes of this Agreement, the term “resident of
a Contracting State” means any person who, under the laws of
that State, is liable to tax therein by reason of his domicile, res-
idence, place of management or any other criterion of a similar
nature, and also includes that State, a Land, a political subdivi-
sion, a local authority or a statutory body thereof.
(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-
tragsstaaten ansässig, so gilt Folgendes:
a) Die Person gilt als nur 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 nur in
dem Staat ansässig, zu dem sie die engeren persönlichen
und wirtschaftlichen Beziehungen hat (Mittelpunkt der
Lebensinteressen);
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 nur in dem Staat ansässig, in dem sie ihren gewöhn-
lichen Aufenthalt hat;
c) hat die Person ihren gewöhnlichen Aufenthalt in beiden
Staaten oder in keinem der Staaten, so gilt sie als nur in dem
Staat ansässig, dessen Staatsangehöriger sie ist;
d) ist die Person Staatsangehöriger beider Staaten oder keines
der Staaten, so regeln die zuständigen Behörden der Ver-
tragsstaaten die Frage in gegenseitigem Einvernehmen.
English
(2) 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 only of the State in
which he has a permanent home available to him; if he has
a permanent home available to him in both States, he shall
be deemed to be a resident only 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 can-
not be determined, or if he has not a permanent home avail-
able to him in either State, he shall be deemed to be a resi-
dent only 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 only of the State
of which he is a national;
d) if he is a national of both States or of neither of them, the
competent authorities of the Contracting States shall settle
the question by mutual agreement.
(3) Ist nach Absatz 1 eine andere als eine natürliche Person
in beiden Vertragsstaaten ansässig, so gilt sie als in dem Staat
ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts-
leitung befindet.
English
(3) Where by reason of the provisions of paragraph 1 a per-
son other than an individual is a resident of both Contracting
States, then it shall be deemed to be a resident of the State in
which its place of effective management is situated.
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 4 | 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-4/
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.
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