Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,
jedoch kann jeder der Vertragsstaaten am oder vor dem
30. Juni eines jeden Kalenderjahrs nach Ablauf von fünf Jahren,
vom Tag des Inkrafttretens an gerechnet, das Abkommen
gegenüber dem anderen Vertragsstaat auf diplomatischem
Weg schriftlich kündigen; in diesem Fall ist dieses Abkommen
nicht mehr anzuwenden
a) in der Bundesrepublik Deutschland:
aa) bei den im Abzugsweg erhobenen Steuern auf die
Beträge, die am oder nach dem 1. Januar des Kalen-
derjahrs gezahlt werden, das auf das Kündigungsjahr
folgt;
bb) bei den übrigen Steuern auf die Steuern, die für Veran-
lagungszeiträume ab dem 1. Januar des Kalenderjahrs
erhoben werden, das auf das Kündigungsjahr folgt;
b) in der Republik Singapur:
aa) bei den im Abzugsweg erhobenen Steuern auf die
Beträge, die am oder nach dem 1. Januar des Kalen-
derjahrs gezahlt werden, das auf das Kündigungsjahr
folgt;
bb) bei den übrigen Steuern auf die Steuern, die für Veran-
lagungszeiträume ab dem 1. Januar des Kalenderjahrs
erhoben werden, das auf das Kündigungsjahr folgt.
English
This Agreement shall remain in effect indefinitely but either of
the Contracting States may, on or before the thirtieth day of
June in any calendar year beginning after the expiration of a
period of five years from the date of its entry into force, give the
other Contracting State, through diplomatic channels, written
notice of termination and, in such event, this Agreement shall
cease to have effect:
a) in the Federal Republic of Germany:
aa) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January of the
calendar year next following that in which notice of
termination is given;
bb) in the case of other taxes, in respect of taxes levied for
any assessment period beginning on or after the first
day of January of the calendar year next following that
in which notice of termination is given;
b) in Singapore:
aa) in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January of the
calendar year next following that in which notice of
termination is given;
bb) in the case of other taxes, in respect of taxes levied on
any basis period beginning on or after the first day of
January of the calendar year next following that in
which notice of termination is given.
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 32 | 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-32/
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.