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 auf Grund ihres
Wohnsitzes, ihres ständigen Aufenthalts, des Ortes ihrer Ge-
schäftsleitung oder eines anderen ähnlichen Merkmals steu-
erpflichtig ist. 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 steuer-
pflichtig 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. But this term 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 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 in
dem Staat ansässig, zu dem sie die engeren persönlichen
und wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-
bensinteressen).
Kann nicht bestimmt werden, in welchem Staat die Person
b
=
den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt
sie in keinem der Staaten über eine ständige Wohnstätte,
so gilt sie als in dem Staat ansässig, in dem sie ihren ge-
wöhnlichen Aufenthalt hat.
c) Hat die Person ihren gewöhnlichen Aufenthalt in beiden
Staaten oder in keinem der Staaten, so gilt sie als in dem
Staat ansässig, dessen Staatsangehöriger sie ist.
Ist die Person Staatsangehöriger beider Staaten oder kei-
d
=
nes der Staaten, so regeln die zuständigen Behörden der
Vertragsstaaten die Frage in gegenseitigem Einverneh-
men.
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 of the State in which
he has a permanent home available to him; if he has a perm-
anent home available to him in both States, he shall be
deemed to be a resident of the State with which his per-
sonal and economic relations are closer (centre of vital in-
terests);
if the State in which he has his centre of vital interests can-
b
=
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 of the State in which he has an habitual! abode;
~
if he has an habitual abode in both States or in neither of
Cc
them, he shall be deemed to be a resident of the State of
which he is a national;
if he is a national of both States or of neither of them, the
=
d
competent authorities of the Contracting States shall settle
the question by mutual agreement.
(3) Istnach Absatz 1 eine andere als eine natürliche Person
in beiden Vertragsstaaten ansässig, so werden sich die zu-
ständigen Behörden der Vertragsstaaten in gegenseitigem
Einvernehmen bemühen, die Frage unter Berücksichtigung
des Ortes der tatsächlichen Geschäftsleitung, des Ortes, an
dem die Person eingetragen oder auf andere Weise errichtet
ist, oder sonstiger maßgebender Faktoren zu regeln.
English
(3) Where, by reason of paragraph 1 a person other than an
individual is a resident of both Contracting States, the compe-
tent authorities of the Contracting States shall by mutual
agreement endeavour to settle the question having regard to
the place of effective management, the place where the person
is incorporated or otherwise constituted and any other relevant
factors.
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 4 | 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-4/
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.