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“ eine Person, die
nach dem Recht dieses Staates dort aufgrund ihres Wohnsitzes,
ihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung
oder eines anderen ähnlichen Merkmals steuerpflichtig ist, und
umfasst auch diesen Staat und seine Gebietskörperschaften.
Der Ausdruck umfasst jedoch nicht eine Person, die in diesem
Staat nur mit Einkünften aus Quellen in diesem Staat oder mit in
diesem Staat gelegenem Vermögen steuerpflichtig ist.
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,
residence, place of management or any other criterion of a
similar nature, and also includes that State and any political
subdivision or local authority thereof. This term, however, does
not include any person who is liable to tax in that State in
respect only of income from sources in that State or capital
situated therein.
(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 Staa-
ten 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 Lebens-
interessen);
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
individual 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 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
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 bemühen sich die zustän-
digen Behörden der Vertragsstaaten in gegenseitigem Einver-
nehmen, ihren Ansässigkeitsstatus zu regeln und die Anwen-
dung des Abkommens festzulegen. Soweit ein derartiges Ein-
vernehmen nicht erzielt wird, gilt diese Person für Zwecke die-
ses Abkommens als in keinem der beiden Vertragsstaaten
ansässig.
English
(3) Where by reason of the provisions of paragraph 1, a
person other than an individual is a resident of both Contracting
States, the competent authorities of the Contracting States shall
by mutual agreement endeavour to settle its status and to
determine the application of the Agreement. Insofar as no such
agreement has been reached, such person shall be deemed not
to be a resident of either Contracting State for the purposes of
this Agreement.
de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish 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-mexico-2009-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 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. 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: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. 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. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 | de-mexico-2009-base | de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16 | Article 4 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mexico-2009-base/de/articles/article-4/
Quellen, Fassung und Grenzen
Quellenfassung
de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish 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-mexico-2009-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 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. 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: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. 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. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 · /library/originals/173d68ad78a11c30fff799876f5154806ce85782371cb78df4701984f684a0fa.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.