Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Vertragsstaaten tauschen
die Informationen aus, die zur Durchführung dieses Abkom-
mens und des innerstaatlichen Rechts der Vertragsstaaten
betreffend die unter dieses Abkommen fallenden Steuern erfor-
derlich sind, soweit die diesem Recht entsprechende Besteue-
rung nicht diesem Abkommen widerspricht. Alle Informationen,
die ein Vertragsstaat erhalten hat, sind ebenso geheim zu halten
wie die aufgrund des innerstaatlichen Rechts dieses Staates
beschafften Informationen und dürfen nur den Personen oder
Behörden (einschließlich der Gerichte und der Verwaltungsbe-
hörden) zugänglich gemacht werden, die mit der Veranlagung,
Erhebung, Vollstreckung oder Strafverfolgung oder mit der Ent-
scheidung von Rechtsbehelfen hinsichtlich der unter dieses
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 Gerichtsentscheidung offen
legen.
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 Agree-
ment. Any information received by a Contracting State shall be
treated as secret in the same manner as information obtained
under the domestic laws of that State and shall be disclosed
only to persons or authorities (including courts and administra-
tive 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 decisions.
(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen
Vertragsstaat,
a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-
zen oder der Verwaltungspraxis dieses oder des anderen
Vertragsstaates abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
üblichen Verwaltungsverfahren dieses oder des anderen
Vertragsstaates nicht beschafft werden können;
c) Informationen zu erteilen, die ein Handels-, Industrie-,
Gewerbe- oder Berufsgeheimnis oder ein Geschäftsverfah-
ren 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,
business, industrial, commercial or professional secret or
trade process, or to supply information the disclosure of
which would be contrary to public policy.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 | de-singapore-2006-base | de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03 | Article 27 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-singapore-2006-base/de/articles/article-27/
Quellen, Fassung und Grenzen
Quellenfassung
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 · /library/originals/55a76bb782b64ed4b1a4ea77be1cd95ebad384d5d461c6562d2c72cbfd6f4df6.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.