Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Erhe-
bung, für Steuern vom Einkommen und vom Vermögen, die für
Rechnung eines Vertragsstaats, eines seiner Länder oder einer
ihrer Gebietskörperschaften erhoben werden.
English
(1) This Agreement shall apply to taxes on income and on capi-
tal imposed on behalf of a Contracting State, of a Land or a po-
litical subdivision or local authority thereof, irrespective of the
manner in which they are levied.
(2) Als Steuern vom Einkommen und vom Vermögen gelten alle
Steuern, die vom Gesamteinkommen, vom Gesamtvermögen
oder von Teilen des Einkommens oder des Vermögens erhoben
werden, einschließlich der Steuern vom Gewinn aus der Ver-
äußerung beweglichen oder unbeweglichen Vermögens, der
Lohnsummensteuern sowie der Steuern vom Vermögenszu-
wachs.
English
(2) There shall be regarded as taxes on income and on capital
all taxes imposed on total income, on total capital, or on el-
ements of income or of capital, including taxes on gains from the
alienation of movable or immovable property, taxes on the total
amounts of wages or salaries paid by enterprises, as well as
taxes on capital appreciation.
(3) Zu den zur Zeit bestehenden Steuern, für die dieses Ab-
kommen gilt, gehören insbesondere
a) in der Bundesrepublik Deutschland:
die Einkommensteuer,
die Körperschaftsteuer,
die Gewerbesteuer und
die Vermögensteuer
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „deutsche Steuer“ bezeichnet);
b) in der Republik Slowenien:
die Steuer auf Gewinne juristischer Personen (Davek od
dobiãka pravnih oseb),
die Steuer auf das Einkommen natürlicher Personen ein-
schließlich der Gehälter und Löhne, der Einkünfte aus land-
wirtschaftlicher Tätigkeit, der Einkünfte aus gewerblicher
Tätigkeit, der Gewinne aus der Veräußerung von Vermögen,
der Einkünfte aus unbeweglichem und beweglichem Vermö-
gen (Dohodnina), und
die Steuer vom Vermögen (Davek od premoÏenja)
(im Folgenden als „slowenische Steuer“ bezeichnet).
English
(3) The existing taxes to which this Agreement shall apply are
in particular:
a) in the Federal Republic of Germany:
the income tax (Einkommensteuer),
the corporation tax (Körperschaftsteuer),
the trade tax (Gewerbesteuer), and
the capital tax (Vermögensteuer)
including the supplements levied thereon
(hereinafter referred to as “German tax”);
b) in the Republic of Slovenia:
the tax on profits of legal persons (Davek od dobiãka pravnih
oseb),
the tax on income of individuals, including wages and sala-
ries, income from agricultural activities, income from busi-
ness, capital gains and income from immovable and movable
property (Dohodnina), and
the tax on property (Davek od premoÏenja)
(hereinafter referred to as “Slovenian tax”).
(4) Das Abkommen gilt auch für alle Steuern gleicher oder im
Wesentlichen ähnlicher Art, die nach der Unterzeichnung des
Abkommens neben den bestehenden Steuern oder an deren
Stelle erhoben werden. Die zuständigen Behörden der Vertrags-
staaten teilen einander, soweit für die Abkommensanwendung
erforderlich, die in ihren Steuergesetzen eingetretenen Änderun-
gen mit.
English
(4) The Agreement shall apply also to any identical or substan-
tially similar taxes which are imposed after the date of signature
of the Agreement in addition to, or in place of, the existing taxes.
The competent authorities of the Contracting States shall – if
necessary for the application of the Agreement – notify each
other of changes which have been made in their respective tax-
ation laws.
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
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
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-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 as current law. Signed 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. 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: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 | de-slovenia-2006-base | de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-slovenia-2006-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
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
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-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 as current law. Signed 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. 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: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 · /library/originals/7c31fb7a3bb26cdc29af29f1edf7c8dcbb6f9d808599f7f25b7fd2a221d00454.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.