(1) Die zuständigen Behörden der Vertragsstaaten tauschen
die Informationen aus, die zur Durchführung dieses Abkommens
oder zur Verwaltung oder Durchsetzung des innerstaatlichen
Rechts betreffend Steuern jeder Art und Bezeichnung, die für
Rechnung eines Vertragsstaats, eines seiner Länder oder einer
ihrer Gebietskörperschaften erhoben werden, voraussichtlich
erheblich sind, soweit die diesem Recht entsprechende Be -
steuerung nicht dem Abkommen widerspricht. Der Informations -
austausch ist durch die Artikel 1 und 2 nicht eingeschränkt.
(2) Alle Informationen, die ein Vertragsstaat nach Absatz 1
erhalten hat, sind ebenso geheim zu halten wie die aufgrund
des innerstaatlichen Rechts dieses Staates beschafften Informa-
tionen und dürfen nur den Personen oder Behörden (einschließ-
lich der Gerichte und Verwaltungsbehörden) zugänglich gemacht
werden, die mit der Festsetzung oder Erhebung, der Vollstre-
ckung oder Strafverfolgung oder mit der Entscheidung über
Rechtsmittel hinsichtlich der in Absatz 1 genannten Steuern oder
mit der Aufsicht darüber befasst sind. Diese Personen oder Be-
hörden dürfen die Informationen nur für diese Zwecke verwen-
den. Sie dürfen die Informationen in einem öffentlichen Gerichts-
verfahren oder in einer Gerichtsentscheidung offenlegen.
(3) Die Absätze 1 und 2 sind nicht so auszulegen, als ver-
pflichteten sie einen Vertragsstaat,
a) für die Erteilung von Informationen Verwaltungsmaßnahmen
durchzuführen, die von den Gesetzen oder der Verwaltungs-
praxis dieses oder des anderen Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
üblichen Verwaltungsverfahren dieses oder des anderen
Vertragsstaats nicht beschafft werden können;
c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-
werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren
preisgeben würden oder deren Erteilung der öffentlichen Ord-
nung (ordre public) widerspräche. Die von einem Vertrags-
staat an den anderen Vertragsstaat übermittelten Informatio-
nen dürfen im anderen Vertragsstaat auch weiterhin nicht
verwendet werden, wenn die Verwendung dieser Daten ge-
gen die öffentliche Ordnung (ordre public) des übermittelnden
Staates verstößt. Zur öffentlichen Ordnung (ordre public) zählt
für die Bundesrepublik Deutschland insbesondere die Verhin-
derung der Verhängung und Vollstreckung der Todesstrafe.
Soweit Informationen in einem öffentlichen Gerichtsverfahren
oder in einer Gerichtsentscheidung offengelegt werden,
tragen die Vertragsstaaten Sorge dafür, dass diese Informa-
tionen nicht für ein Verfahren verwendet werden, in dem die
Verhängung und Vollstreckung der Todesstrafe drohen.
(4) Ersucht ein Vertragsstaat nach diesem Artikel um Informa-
tionen, so nutzt der andere Vertragsstaat die ihm zur Verfügung
stehenden Möglichkeiten zur Beschaffung der erbetenen Infor-
mationen, selbst wenn er diese Informationen für seine eigenen
steuerlichen Zwecke nicht benötigt. Die im vorhergehenden Satz
enthaltene Verpflichtung unterliegt den Beschränkungen nach
Absatz 3, aber diese Beschränkungen sind nicht so auszulegen,
als könne ein Vertragsstaat die Erteilung von Informationen nur
deshalb ablehnen, weil er kein innerstaatliches Interesse an
diesen Informationen hat.
(5) Absatz 3 ist nicht so auszulegen, als könne ein Vertrags-
staat die Erteilung von Informationen nur deshalb ablehnen, weil
sich die Informationen bei einer Bank, einem sonstigen Finanz-
institut, einem Bevollmächtigten, Vertreter oder Treuhänder be-
finden oder sich auf das Eigentum an einer Person beziehen.
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Quellenform
Official original-publication PDF with native text layer; machine reader is not the facsimile
Quellenumfang
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protokolle und spätere Instrumente
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | de-tunisia-2018-base | de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28 | Article 26 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-tunisia-2018-base/de/articles/article-26/
Quellen, Fassung und Grenzen
Quellenfassung
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Quellenform
Official original-publication PDF with native text layer; machine reader is not the facsimile
Quellenumfang
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protokolle und spätere Instrumente
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) · /library/originals/7de0880f35d30dae25056ec347b7326f84b2954a72c6bf746e6213407a3b2a73.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.