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
Erhebung, für Steuern vom Einkommen, die für Rechnung eines
Vertragsstaates oder seiner Gebietskörperschaften erhoben
werden.
English
(1) This Agreement shall apply to taxes on income imposed
on behalf of a Contracting State or its political subdivisions or
local authorities, irrespective of the manner in which they are
levied.
(2) Als Steuern vom Einkommen gelten alle Steuern, die vom
Gesamteinkommen oder von Teilen des Einkommens erhoben
werden, einschließlich der Steuern vom Gewinn aus der Ver-
äußerung beweglichen oder unbeweglichen Vermögens, der
Lohnsummensteuern sowie der Steuern vom Vermögens-
zuwachs.
English
(2) There shall be regarded as taxes on income all taxes
imposed on total income or on elements of income, 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 zurzeit bestehenden Steuern, für die dieses
Abkommen gilt, gehören insbesondere:
a) in der Bundesrepublik Deutschland:
die Einkommensteuer,
die Körperschaftsteuer und
die Gewerbesteuer,
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „deutsche Steuer“ bezeichnet);
b) in der Arabischen Republik Syrien
die Einkommensteuer auf gewerbliche, industrielle und nicht
gewerbliche Gewinne,
die Einkommensteuer auf Löhne und Gehälter,
die Einkommensteuer auf Auslandsansässige,
die Einkommensteuer auf Einnahmen aus beweglichem und
unbeweglichem Vermögen und
als Prozentsatz der oben genannten Steuern erhobene
Zuschläge; einschließlich von den lokalen Gebietskörper-
schaften erhobener Zuschläge
(im Folgenden als „syrische 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), and
the trade tax (Gewerbesteuer),
including the supplements levied thereon
(hereinafter referred to as “German tax”);
b) in the Syrian Arab Republic
the income tax on commercial, industrial, and non-commer-
cial profits,
the income tax on salaries and wages,
the income tax on non-residents,
the income tax on revenue of movable and immovable capi-
tal, and
surcharges imposed as percentages of the above men-
tioned taxes; including surcharges imposed by the local
authorities
(hereinafter referred to as “Syrian 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 die in ihren Steuergesetzen eingetre-
tenen wesentlichen Änderungen mit.
English
(4) The Agreement shall apply also to any identical or sub-
stantially similar taxes that are imposed after the date of signa-
ture of the Agreement in addition to, or in place of, the existing
taxes. The competent authorities of the Contracting States shall
notify each other of any significant changes that have been
made in their respective taxation laws.
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic 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-syria-2010-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 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (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. 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. 2010 II S. 1359 | de-syria-2010-base | de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-syria-2010-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic 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-syria-2010-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 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (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. 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. 2010 II S. 1359 · /library/originals/8adc70bd4a9cdcc70d00dbe44c59271dec4a55666d07f551164f0be8e247646a.pdf
Disclaimers
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