Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats kön-
nen nur in diesem Staat besteuert werden, es sei denn, das
Unternehmen übt seine Tätigkeit im anderen Vertragsstaat
durch eine dort gelegene Betriebstätte aus. Ubt das Unterneh-
men seine Tätigkeit auf diese Weise aus, so können die Ge-
winne des Unternehmens im anderen Staat besteuert werden,
jedoch nur insoweit, als sie dieser Betriebstätte zugerechnet
werden können.
English
(1) The profits of an enterprise of a Contracting State shall
be taxable only in that State unless the enterprise carries on
business in the other Contracting State through a permanent
establishment situated therein. If the enterprise carries on
business as aforesaid, the profits of the enterprise may be
taxed in the other State but only so much of them as is attri-
butable to that permanent establishment.
(2) Übt ein Unternehmen eines Vertragsstaats seine Tätig-
keit im anderen Vertragsstaat durch eine dort gelegene Be-
triebstätte aus, so werden vorbehaltlich des Absatzes 3 in je-
dem Vertragsstaat dieser Betriebstätte die Gewinne zuge-
rechnet, die sie hätte erzielen können, wenn sie eine gleiche
oder ähnliche Tätigkeit unter gleichen oder ähnlichen Bedin-
gungen als selbständiges Unternehmen ausgeübt hätte und
im Verkehr mit dem Unternehmen, dessen Betriebstätte sie ist,
völlig unabhängig gewesen wäre.
English
(2) Subject to the provisions of paragraph 3, where an enter-
prise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situ-
ated therein, there shall in each Contracting State be attribut-
ed to that permanent establishment the profits which it might
be expected to make if it were a distinct and separate enter-
prise engaged in the same or similar activities under the same
or similar conditions and dealing wholly independently with the
enterprise of which it is a permanent establishment.
(3) Bei der Ermittlung der Gewinne einer Betriebstätte wer-
den die für diese Betriebstätte entstandenen Aufwendungen,
einschließlich der Geschäftsführungs- und allgemeinen Ver-
waltungskosten, zum Abzug zugelassen, gleichgültig, ob sie in
dem Staat, in dem die Betriebstätte liegt, oder anderswo ent-
standen sind.
English
(3) In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are in-
curred for the purposes of the permanent establishment, in-
cluding executive and general administrative expenses So in-
curred, whether in the State in which the permanent establish-
ment is situated or elsewhere.
(4) Soweit es in einem Vertragsstaat üblich ist, die einer Be-
triebstätte zuzurechnenden Gewinne durch Aufteilung der Ge-
samtgewinne des Unternehmens auf seine einzelnen Teile zu
ermitteln, schließt Absatz 2 nicht aus, daß dieser Vertrags-
staat die zu besteuernden Gewinne nach der üblichen Auftei-
lung ermittelt; die gewählte Gewinnaufteilung muß jedoch der-
art sein, daß das Ergebnis mit den Grundsätzen dieses Artikels
übereinstimmt.
English
(4) Insofar as it has been customary in a Contracting State
to determine the profits to be attributed to a permanent estab-
lishment on the basis of an apportionment of the total profits
of the enterprise to its various parts, nothing in paragraph 2
shall preclude that Contracting State from determining the
profits to be taxed by such an apportionment as may be cus-
tomary; the method of apportionment adopted shall, however,
be such that the result shall be in accordance with the prin-
ciples contained in this Article.
(5) Auf Grund des bloßen Einkaufs von Gütern oder Waren
für das Unternehmen wird einer Betriebstätte kein Gewinn zu-
gerechnet.
English
(5) No profits shall be attributed to a permanent establish-
_ ment by reason of the mere purchase by that permanent estab-
lishment of goods or merchandise for the enterprise.
(6) Bei der Anwendung der vorstehenden Absätze sind die
der Betriebstätte zuzurechnenden Gewinne jedes Jahr auf
dieselbe Art zu ermitteln, es sei denn, daß ausreichende Grün-
de dafür bestehen, anders zu verfahren.
English
(6) For the purposes of the preceding paragraphs, the profits
to be attributed to the permanent establishment shall be deter-
mined by the same method year by year unless there is good
and sufficient reason to the contrary.
(7) Gehören zu den Gewinnen Einkünfte, die in anderen Ar-
tikeln dieses Abkommens behandelt werden, so werden die
Bestimmungen jener Artikel durch die Bestimmungen dieses
Artikels nicht berührt.
English
(7) Where profits include items of income which are dealt
with separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the provi-
sions of this Article.
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 7 | 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-7/
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.