Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Vertragsstaaten tau-
schen die Informationen aus, die zur Durchführung dieses Ab-
kommens oder des innerstaatlichen Rechts der Vertragsstaa-
ten betreffend die unter das Abkommen fallenden Steuern er-
forderlich sind, soweit die diesem Recht entsprechende Be-
“ steuerung nicht dem Abkommen widerspricht. Der Informa-
tionsaustausch ist durch Artikel 1 nicht eingeschränkt. Alle In-
formationen, die ein Vertragsstaat erhalten hat, sind ebenso
geheimzuhalten wie die auf Grund des innerstaatlichen Rechts
dieses Staates beschafften Informationen und dürfen nur den
Personen oder Behörden (einschließlich der Gerichte und der
Verwaltungsbehörden) zugänglich gemacht werden, die mit
der Veranlagung oder Erhebung, der Vollstreckung oder Straf-
verfolgung oder mit der Entscheidung von Rechtsmitteln hin-
sichtlich der unter das Abkommen fallenden Steuern befaßt
sind. Diese Personen oder Behörden dürfen die Informationen
nur für diese Zwecke verwenden. Sie dürfen die Informationen
in einem öffentlichen Gerichtsverfahren oder in einer Gerichts-
entscheidung offenlegen.
English
(1) The competent authorities of the Contracting States
shall exchange such information as is necessary for carrying
out the provisions of this Agreement or of the domestic laws of
the Contracting States concerning taxes covered by the
Agreement insofar as the taxation thereunder is not contrary
to the Agreement. The exchange of information is not restrict-
ed by Article 1. Any information received by a Contracting
State shall be treated as secret in the same manner as infor-
mation obtained under the domestic laws of that State and
shall be disclosed only to persons or authorities (including
courts and administrative bodies) involved in the assessment
or collection of, the enforcement or prosecution in respect of,
or the determination of appeals in relation to, the taxes
covered by the Agreement. Such persons or authorities shall
use the information only for such purposes. They may disclose
the information in public court proceedings or in judicial deci-
sions.
(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen
Vertragsstaat,
a) Verwaltungsmaßnahmen durchzuführen, die von den Ge-
setzen und der Verwaltungspraxis dieses oder des ande-
ren Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
=
üblichen Verwaltungsverfahren dieses oder des anderen
Vertragsstaats nicht beschafft werden können;
Informationen zu erteilen, die ein Handels-, Industrie-, Ge-
~
c
werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren
preisgeben würden oder deren Erteilung der öffentlichen
Ordnung widerspräche.
English
(2) In no case shall the provisions of paragraph 1 be con-
strued so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other Con-
tracting State;
b) to supply information which is not obtainable under the
laws or in the normal course of the administration of that or
of the other Contracting State;
c) to supply information which would disclose any trade, bu-
siness, industrial, commercial or professional secret or
trade process, or information, the disclosure of which would
be contrary to public policy (ordre public).
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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): Neuseeland R-P P: 31.03.2025 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. 1980 II S. 1222 | de-new-zealand-1980-base | de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11 | Article 25 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-new-zealand-1980-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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): Neuseeland R-P P: 31.03.2025 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. 1980 II S. 1222 · /library/originals/764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686.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.