(1) This Agreement shall apply to taxes on income and on
capital imposed on behalf of a Contracting State or a political
subdivision or local authority thereof, irrespective of the manner
in which they are levied.
(2) There shall be regarded as taxes on income and on
capital all taxes imposed on total income, on total capital, or on
elements of income or of capital, including taxes on gains from
the alienation of movable or immovable property, taxes on the
total amount of wages or salaries paid by enterprises as well as
taxes on capital appreciation.
(3) The existing taxes to which this Agreement shall apply are
in particular:
(a) in the Federal Republic of Germany:
the income tax (Einkommensteuer);
the corporation tax (Körperschaftsteuer);
the trade tax (Gewerbesteuer), and
the capital tax (Vermögensteuer)
including the supplements levied thereon
(hereinafter referred to as “German tax”);
(b) in the United Mexican States:
the federal income tax (el impuesto sobre la renta federal),
and
the business flat rate tax (el impuesto empresarial a tasa
única)
(hereinafter referred to as “Mexican tax”).
(4) The Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date of
signature of the Agreement in addition to, or in place of, the
existing taxes. The competent authorities of the Contracting
States shall notify each other of any significant changes that
have been made in their respective taxation laws.
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
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 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.
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 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.
Protocols and later instruments
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.
Text language and status
en · 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 2 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mexico-2009-base/en/articles/article-2/
Source, edition and limits
Source edition
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
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 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.
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 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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription