(1) For the purposes of this Convention, unless the context
otherwise requires:
a) the terms “a Contracting State” and “the other Contracting
State” mean the Federal Republic of Germany or the United
Kingdom, as the context requires;
b) the term “Germany” means the Federal Republic of Germany
and, when used in a geographical sense, the territory of the
Federal Republic of Germany, as well as the area of the sea-
bed, its subsoil and the superjacent water column adjacent to
the territorial sea, wherein the Federal Republic of Germany
exercises sovereign rights and jurisdiction in conformity with
international law and its national legislation for the purpose
of exploring, exploiting, conserving and managing the living
and non-living natural resources;
c) the term “United Kingdom” means Great Britain and Northern
Ireland, including any area outside the territorial sea of the
United Kingdom designated under its laws concerning the
Continental Shelf and in accordance with international law as
an area within which the rights of the United Kingdom with
respect to the sea-bed and subsoil and their natural re-
sources may be exercised;
d) the term “person” includes an individual, a company and any
other body of persons;
e) the term “company” means any body corporate or any en tity
which is treated as a body corporate for tax purposes;
f)
the term “enterprise” applies to the carrying on of any busi-
ness;
g) the term “business” includes the performance of profession-
al services and of other activities of an independent charac-
ter;
h) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enter-
prise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting
State;
i)
the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise of a Contracting State,
except when the ship or aircraft is operated solely between
places in the other Contracting State;
j)
the term “national” means:
aa) in relation to Germany any German within the meaning
of the Basic Law for the Federal Republic of Germany
and any legal person, partnership and association
deriving its status as such from the laws in force in
Germany;
bb) in relation to the United Kingdom any British citizen, or
any British subject not possessing the citizenship of any
other Commonwealth country or territory, provided he
has the right of abode in the United Kingdom; and any
legal person, partnership, association or other entity
deriving its status as such from the law in force in the
United Kingdom;
k) the term “competent authority” means:
aa) in the case of Germany the Federal Ministry of Finance
or the agency to which it has delegated its powers;
bb) in the case of the United Kingdom the Commissioners
for Her Majesty’s Revenue and Customs or their author -
ised representative.
(2) As regards the application of the Convention at any time
by a Contracting State any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that Contracting State for the pur-
poses of the taxes to which the Convention applies, any mean-
ing under the applicable tax laws of that State prevailing over a
meaning given to the term under other laws of that State.
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-united-kingdom-2010-base/en/articles/article-3/
Source, edition and limits
Source edition
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription