Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft, je-
doch kann jeder der Vertragsstaaten am oder vor dem dreißigs-
ten Juni eines jeden Kalenderjahrs nach Ablauf von fünf Jahren,
vom Tag des Inkrafttretens an gerechnet, das Abkommen ge-
genüber dem anderen Vertragsstaat auf diplomatischem Weg
schriftlich kündigen; in diesem Fall ist dieses Abkommen nicht
mehr anzuwenden
a) bei den im Abzugsweg erhobenen Steuern sowie der Abga-
be auf Versicherungsprämien auf die Beträge, die am oder
nach dem 1. Januar des Kalenderjahrs gezahlt oder gutge-
schrieben werden, das auf das Kündigungsjahr folgt;
b) bei den übrigen Steuern vom Einkommen auf die Steuern,
die für die Steuerjahre oder Veranlagungszeiträume erhoben
werden, die am oder nach dem 1. Januar des Kalenderjahrs
beginnen, das auf das Kündigungsjahr folgt, ausgenommen
jedoch die vor diesem Zeitpunkt beginnenden Wirtschafts-
jahre; und
c) bei den Steuern vom Vermögen auf die Steuern, die von
Vermögenswerten erhoben werden, die am oder nach dem
1. Januar des Kalenderjahrs vorhanden sind, das auf das
Kündigungsjahr folgt.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 33 | de | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/de/articles/article-33/
Quellen, Fassung und Grenzen
Quellenfassung
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 · /library/originals/c712844fbd49d928461286efcca93ac57da6ead9def96d0efea940d3ad2333fd.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.