(1) Les autorités compétentes des États contractants échan-
gent les renseignements vraisemblablement pertinents pour
appliquer les dispositions de la présente Convention ou pour
l’administration ou l’application de la législation interne relative
aux impôts de toute nature ou dénomination perçus pour le
compte d’un État contractant, de l’un de ses Länder ou de l’une
de ses subdivisions politiques ou de leurs collectivités locales
dans la mesure où l’imposition qu’elle prévoit n’est pas contraire
à la Convention. L’échange de renseignements n’est pas restreint
par les articles 1 et 2.
(2) Les renseignements reçus en vertu du paragraphe 1 par
un État contractant sont tenus secrets de la même manière
que les renseignements obtenus en application de la législation
interne de cet État et ne sont communiqués qu’aux personnes
ou autorités (y compris les tribunaux et organes administratifs)
concernées par l’établissement ou le recouvrement des impôts,
par les procédures ou poursuites concernant ces impôts, par les
décisions sur les recours relatifs aux impôts mentionnés au
paragraphe 1, ou par le contrôle de ce qui précède. Ces per-
sonnes ou autorités n’utilisent ces renseignements qu’à ces fins.
Elles peuvent révéler ces renseignements au cours d’audiences
publiques de tribunaux ou dans des jugements.
(3) Les dispositions des paragraphes 1 et 2 ne peuvent en
aucun cas être interprétées comme imposant à un État contrac-
tant l’obligation:
a) de prendre des mesures administratives dérogeant à sa
législation et à sa pratique administrative ou à celles de l’au-
tre État contractant afin de communiquer des informations;
b) de fournir des renseignements qui ne pourraient être obtenus
sur la base de sa législation ou dans le cadre de sa pratique
administrative normale ou de celle de l’autre État contractant;
c) de fournir des renseignements qui révèleraient un secret
commercial, industriel, professionnel ou un procédé commer-
cial ou des renseignements dont la communication serait
contraire à l’ordre public. Les renseignements fournis par un
État contractant à l’autre État contractant ne doivent pas non
plus être utilisés dans l’autre État contractant si l’utilisation
de ces données est contraire à l’ordre public de l’État qui les
a communiquées. Pour la République fédérale d’Allemagne,
le fait d’empêcher que la peine de mort ne soit prononcée et
exécutée fait notamment partie de l’ordre public. S’il est fait
état de renseignements au cours d’audiences publiques de
tribunaux ou dans des jugements, les États contractants veil-
lent à ce que ces renseignements ne soient pas utilisés au
cours d’audiences dans lesquelles la peine de mort risque
d’être prononcée et exécutée.
(4) Si des renseignements sont demandés par un État
contractant conformément au présent article, l’autre État
contractant utilise les pouvoirs dont il dispose pour obtenir les
renseignements demandés même s’il n’en a pas besoin à ses
propres fins fiscales. L’obligation qui figure dans la phrase pré-
cédente est soumise aux limitations prévues au paragraphe 3
mais en aucun cas ces limitations ne peuvent être interprétées
comme permettant à un État contractant de refuser de commu-
niquer des renseignements uniquement parce que ceux-ci ne
présentent pas d’intérêt pour lui dans le cadre national.
(5) En aucun cas les dispositions du paragraphe 3 ne peuvent
être interprétées comme permettant à un État contractant de
refuser de communiquer des renseignements uniquement parce
que ceux-ci sont détenus par une banque, un autre établisse-
ment financier, un mandataire ou une personne agissant en tant
qu’agent ou fiduciaire ou parce que ces renseignements se
rattachent au droit de propriété d’une personne.
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
Source form
Official original-publication PDF with native text layer; machine reader is not the facsimile
Source scope
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Retrieved
2026-10-01
Text and language scope
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/.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
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.
Protocols and later instruments
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.
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 | fr | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-tunisia-2018-base/fr/articles/article-26/
Source, edition and limits
Source edition
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
Source form
Official original-publication PDF with native text layer; machine reader is not the facsimile
Source scope
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Retrieved
2026-10-01
Text and language scope
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/.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
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.
Protocols and later instruments
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.
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) · /library/originals/7de0880f35d30dae25056ec347b7326f84b2954a72c6bf746e6213407a3b2a73.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.