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(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-
hebung, für Steuern vom Einkommen und vom Vermögen, die
für Rechnung eines Vertragsstaats, eines seiner Länder oder
einer der Gebietskörperschaften eines Landes oder Vertrags-
staats erhoben werden.
English
(1) This Convention shall apply to taxes on income and on
capital imposed on behalf of a Contracting State, of a “Land” or
a political subdivision or local authority of a “Land” or a Contract-
ing State, irrespective of the manner in which they are levied.
(2) Als Steuern vom Einkommen und vom Vermögen gelten
alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-
gen oder von Teilen des Einkommens oder des Vermögens er-
hoben werden, einschließlich der Steuern vom Gewinn aus der
Veräußerung beweglichen oder unbeweglichen Vermögens, der
Lohnsummensteuern sowie der Steuern vom Vermögens -
zuwachs.
English
(2) There shall be regarded as taxes on income and on capi-
tal all taxes imposed on total income, on total capital, or on
elements 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 zurzeit bestehenden Steuern, für die dieses Ab-
kommen gilt, gehören insbesondere
a) in der Bundesrepublik Deutschland:
aa) die Einkommensteuer,
bb) die Körperschaftsteuer,
cc) die Gewerbesteuer und
dd) die Vermögensteuer
einschließlich der hierauf erhobenen Zuschläge (im Folgen-
den als „deutsche Steuer“ bezeichnet);
b) im Vereinigten Königreich:
aa) die Einkommensteuer („income tax“),
bb) die Körperschaftsteuer („corporation tax“) und
cc) die Steuer vom Veräußerungsgewinn („capital gains tax“)
(im Folgenden als „Steuer des Vereinigten Königreichs“ be-
zeichnet).
English
(3) The existing taxes which are the subject of this Conven-
tion are in particular:
a) in the Federal Republic of Germany:
aa) the income tax (“Einkommensteuer”);
bb) the corporation tax (“Körperschaftsteuer”);
cc) the trade tax (“Gewerbesteuer”); and
dd) the capital tax ("Vermögensteuer");
including the supplements levied thereon (hereinafter referred
to as “German tax”);
b) in the United Kingdom:
aa) the income tax;
bb) the corporation tax; and
cc) the capital gains tax;
(hereinafter referred to as “United Kingdom tax”).
(4) Dieses 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 eingetretenen
wesentlichen Änderungen mit.
English
(4) This Convention shall also apply to any identical or sub-
stantially similar taxes that are imposed after the date of signa-
ture of the Convention 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 which have been
made in their taxation laws.
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | 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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. 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. 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
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: 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: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 | de-united-kingdom-2010-base | de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | 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-united-kingdom-2010-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | 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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. 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. 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
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: 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: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 · /library/originals/a0583349f76690b9e8351b5f73825e0f2567eded20049dae9be80a53f15b3389.pdf
Disclaimers
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