(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the term “Federal Republic of Germany” means the territory
of the Federal Republic of Germany, as well as the area of
the sea-bed, its subsoil and the superjacent water column
adjacent to the territorial sea, insofar as the Federal
Republic of Germany exercises there, in conformity with
international law and its national legislation, sovereign rights
and jurisdiction to explore and exploit the natural resources;
b) the term “Singapore” means the territory of the Republic of
Singapore, as well as the area of the sea-bed, its subsoil
and the superjacent water column adjacent to the territorial
sea, insofar as the Republic of Singapore exercises there, in
conformity with international law and its national legislation,
sovereign rights and jurisdiction to explore and exploit the
natural resources;
c) the terms “a Contracting State” and “the other Contracting
State” mean the Federal Republic of Germany or Singapore
as the context requires;
d) the term “person” includes an individual, a company and
any other body of persons;
e) the term “company” means any body corporate or any
entity which is treated as a body corporate for tax purposes;
f)
the terms “enterprise of a Contracting State” and “enter-
prise of the other Contracting State” mean respectively an
enterprise carried on by a resident of a Contracting State
and an enterprise carried on by a resident of the other Con-
tracting State;
g) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise which has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
h) the term “national” means:
aa) in respect of the Federal Republic of Germany:
any German within the meaning of the Basic Law of the
Federal Republic of Germany or any legal person,
partnership or association deriving its status as such
from the laws in force in the Federal Republic of Ger-
many;
bb) in respect of Singapore:
any individual possessing the nationality of Singapore
or any legal person, partnership or association deriving
its status as such from the laws in force in Singapore;
i)
the term “competent authority” means:
aa) in the case of the Federal Republic of Germany, the
Federal Ministry of Finance or the agency to which it
has delegated its powers;
bb) in the case of Singapore, the Minister for Finance or his
authorised representative.
(2) As regards the application of this Agreement at any time
by a Contracting State any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that State for the purposes of the
taxes to which the Agreement applies, any meaning under the
applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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
Text language and status
en · 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 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-singapore-2006-base/en/articles/article-3/
Source, edition and limits
Source edition
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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
Text language and status
en · authentic-language-transcription · machine-transcription