2014 წლის 11 მარტს ხელმოწერილ „საქართველოს და გერმანიის ფედერაციულ რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილების შესახებ 2006 წლის 1 ივნისის შეთანხმებაში ცვლილებების შეტანის შესახებ“ ოქმი
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- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2014-05-13
ბიუროს ნომერი 177
📜 ტექსტი
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შეთანხმება
Protokoll
zllr
Anderung dcs Abko1rlmeDs vom l. JuDi 2006
zwischcr
Georglen
uod
dcr Bundcsrcpublik Dcutschland
znt
Vcrmcldung dcr Doppelbcstcucrung auf dem Cebici
der Stcuerr vom Einkommcn und vom Vcrm6gcn
.2-
O6Bi.n
dic Bundcanpublik D.ulschland -
von dcm Vun5ch gElcil.! dls Abkomm.n vom l. Juni 2006 zwisdrar GcorSicn und der
Bund6rEFrblit DeuEchl.nd ,uI v.nnciduns d.t DopFlb6i.ucrung luf dlm Gcbi.t dcr Scucm vom
Einkomm.n und vom vcrmoScn (nehfolS.nd ..drr Abkommcn' gsnannr) und dot Prorokoll hicrzu
vom gleichar Tag (nlchfolgcnd
"ds
Prolokoll vom l runi 2m6's.n.nnl) zu !id.m, um den
lrcucrlichm I nfonhalion$ullaus.h zu erweitch und di. Zusarnm.n b.ir aufd€m Ccbicl der
AmBhilfc bci dcr Erh.bung von St uem zu vcrb.tlm -
iind *ic folgt 0b.r.ingckommcn:
Arrlk.l I
Anikal26 d6 Abkommcns cdull foLgcndc Frtsunt:
Jnilcl26
ln formrlioftsuttalsch
( t ) Di. alsLndig.n Bchordcn dcr VcnrEgldsalctr
lsuschar dic Intormolioncn aus, dic ar Durch'lhrung
dica6 Abkommcns odcr ar Vcr$/almng od.t vollsuEckung dcs inEst atlichcr Rc'hls bdrEfcnd
SloEn jcd6 An ud B.r.ichnu,g, di€ tur RehrunE .in€! VcnraSsstrdtr' .in6 seinct t'nndcr odcr
GkE ihnr Gcbi.lskdrFschanal dltobGl wctd6l, vor.ussichtlich cdEblich sind' sowlit dic di6cm
R..ht.nbf'tdlcrrdc 86l6icrlln8 nicht d€rn Abkommcn widctspricht. Dcr lnfomalionsausiau$h ist
dwrh Anikel I und 2 nichl cing.s.hrlnl1.
(2) Alle lnfornadon€rl dic cin Vcnlagsst d n.ch Ab6llz I €rhaltcn hal sind cbcnso gcheim zu hatten
wi.di.@f8,llnd d6 rrln.Rlaa ichcn R.chndi6.. Slsatd b6chamd hforn'tionn und dlt'fcn nur
d.n Pcrson.n oder achdrdcn (cin$hlicolich dcr Ocricht. und dcr Vcrwahungsbchdrdcfl) zuglnglich
-lCcnactrt \rlrdcrr dic mil dcr Vcranl4p!8 odcr Erh.bung dct
Yollsttckung oder StrafvcrfolSun& d€r
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dar0b6 b.f6$ sind. Dl6o P.rsoncn odcr B.hddcn durf€n di. lnfodfloliorcn nur ,[r di€E' Zw'ck'
vlfw.nddl Sic dllrfdl dic Ausl0nffc in rln.fi Offctrtlld.n Coichlsvcrfahrin od(' mr cim
Oc.ichtsarMhcidung olfcn l.gEn
(3) AbsfE! I und 2 sind nichl so a'Ilaittlq ab YcrPnichEtcn sic ancl| vcrinBlstaaq
a) I[r dic Encitung von Infomalionin Vrrwahung3ms0nahm.n durEhzufuhr$. die von dcn
CclcE n odc. dq VclwdlugrFrxb di6.. od.' d!. .ndcln vlttaetllads tbwcichcni
b) hfonnttioncn zu .ncilcn, di. na.h dcn O6.t c,' odd im 0blichcn VcrwalNngsv€rf8hr'n di6's
od.r d6 and.ra Vcfirgrslrds nicht h.sch6m wadal l6nnd;
c) lnfonEliona ar cflcilcq di€ cin Hsndde, lndutt'i€', Ccwcrhc' od€r Bctufsgchcimnit od'r cin
Cc..hltuvalthr!'r pElsgcbar w0dcr od.t dd.r Ertcilutu dcr otranlichc' Odnuu
\rid!.sprachc.
(4) Ersuch cin Vdtragsslaal nah di6cm Anit.l um lnforlllationcn, ro nula de' afld€tE v€nmgsstaat
di. ihm dr Vcrftgung tl.h.ndcn M6Stichkcit.n zut B.schammS d€r.lb€i€ncn Informationcn, sclbsl
wcnn dics.r ulclcrE Slarl dictc Info ationcn IUr s.inc GiBctrcn st.ucrlichcn Zwc'kc nicht bcnotigt Dic
8!m![ Absatz ]' al€r
di6c oGchrrnkungcn sind in t.incm Fall 30 auszulcgcq ak kdnn..ifl Vc|lEsstbat di! EdalunS lon
im loficrldr.ndcn Srtz cnthaltcn€ vcrp0ichtung unlc.li.Sr dcn Bcsclranlungcn
lntoEnalioncn nurd.shalb abl.hnln, tr.il.rk.in innc.stnatlich€s lnlcrcsse an diescn Informalion'n hlt
(5) Absalz I isl in kcincm Fall so auszulcgcn, als konnc cin VcrrmEarhar die En€ilung von Infor'
malioncn nur dcshalb lblchncq wcilsich dir Intomaliond bci€incr Bankeincm ronsliSm
findzinslilur, .incm Bcvollmlchriglcn, vciraff od.r TEuhrrd€r b.find'n od'r wcil sie sich AUfdrs
Eigcntun 0n cincr Pc6on b€2i*en "
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fotS.nd.rn.uci
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Amlshilfc bai dcr Elhcbunt von SGucm
( l) Di€ Vcn6lssl6al.n l.incn
sich !.gGNatiSr Amlshilfa b.i dGr Eftcbung von SteuemnsPrllch'n
Di6c Amtshilf. isr durEh Anikcl I ud 2 nicht cin8c!.-fui,ttL Dic a8$ndi86 D'hodcn dct
varltgsrEdar ldmcn in 8c8ct[.iligqn EinYErEhma tgEll\ wic dics.t Anikcl durEh']lbfuar in
(2) Dcr in diclem Anik.l Ycrl,Gndclc Audlud( ,Stcu.mn5pruch" b.d.rna cin6l Bctllg dlf auforund
l/on Sl€ucm jcdE An und gecichnunS. die fu R.chnung .il|t3 Vcrrdg$ttsls'
'inB
3'in'r L['dE od"
.illt' ihrr CcbinskdlFrscha.tro crtEb(rl \f!td.q Ecschuldet wid' sowcil dic Beslcucflnt dic*r'
Abkommar odar tndam ob.Einkonfran, dcnci dic v.rEigssE lcll alt vcdEgsFncial
6ngch0"n'
nichl wid.nprichl, sowic mit di6an Bctrsg zulum.nhlngpndc Zinscn' Caldbu0€0 und Kosten
dcr
ErhcbqS odq Siddn&
(l) Ist dE SEu.trnspruch cin6 VcrEsgtsla.B mch dcm Rcthl d;csd Stulcs volhtrcckbar ud d cr
a di6.rn Zilpunki tllch dan R€cht di6cs Slaal6 dic Erh'bun8 nidl
v.rhind.flr tmrL wid di.s.r SLuctltlpruch t|lfElluch.,t dct zun|ndiscn Bch0de dirsta Stadrs hr
von cinct Pqson Scs.huldct, dic
di. Zw!.kc d.t &hcburg voi dcr altHiSal Bchdrdr d.5 mdcrgl V.'trlSstasls anaktnnt D€t
gb.r dic vollsi'tckung und
SGucrtntpruch wird vom tndarn Sll,r nsch d.sscn RccblrvorlcMncn
Erhcbun8 scincr ciScncn $.u.m crhobcr, d5 handcle.! sich b.i dcm Sl.u.raflsPruch um cincn
Slcucr! t5piEh dcs .ndcrar SlutB
(4) Hlnd.h 6 3ich hci d.m Sicl]c trtlFuch ein6 vcrrdgltislrs um cinGn Anspruch, b'i deln di's€r
Sl.al nach s.in.m R.cht Ma[nrhmal zur Sicturung dcr Eficbung cinlcitm kafiI wid di6cr
St€u.EruDoch .uf E6uch€n d.r aElltdi8tfl Br.holdc di.scs Staalcs zum Zweckc dcr Ein l.ilung von
SichcrunSrm!0nshmcn von ds zusttndiBcn Bch6d. d.! tndcr.n V.Ytrtlstads ar.rl(mnl Dlt ind'rc
Slut l€iLl nsch lcin€n R.lhBvorschriftcn SichcrunSsma0natuhn in Bczug auf dies!fl Slcuuuspruch
cin, als wrrc dEr Sleuclanspruch cin Slcucranspruch di66 and€rcn Sioal6' sclbsl wcfln dcr
Srco.ran3pnrch im Zcitpunld dGt EinleiNng d;6€r MoBnahmcn im €rslScnannlen Staal nicht
vollslllElb6r isl od.. von cina Pcrson Scs.huldel witd. di€ bercchliB in, di€ Erhebung al vdhindrm.
5(5) UnBcr.hrcl dcl Abgrzc 3 und 4 unGdicg cin von lin€m v.nngssraat flrZNcckc der Abrnu. S
odcr 4 ancrkannt.r Sreucrsnrpruch als solchct in dicslm Sl,at nichr dcn Verj$rungsfrisren odcr dcn
Vorscki fr.o ob.r di. volr.nSitc BclundlunS .in6 St.u.r.rupruchs n ch dcm Rccht d ics6 Sraat6
Fcm.l ha! cin Stcucranspmch, drr von cincm Vcnmglrtaal ftr Zvcckr dar Absirz. S oder 4 an.rlarnr
widc, in di.s.rn Slaal nicht dcn vorang, dcll dics.r Sl.uqrnspruch nach dcm R.cht d6 andcrcn
Yclt!g$b!t! ha!
(6) Vcrfihrln im ZuslrnmcnharS mir dclr B..l.h.q dcr Cllligl.it od€r dcr Hoh. dcs Sleucmnspruchs
aillr! Vntigsrt ats k6m.tr nich b.i d.fi G.ridfar od.r vcr$zltnlgshchdrdco d6 ardlrlll
Vcrtrlg$ltlt cinaclcilct wcrd.tt
(7) valist dcr b.trctTcndc Sr€uc.lnsp,udl, mcldem dr! EEUch€n cin.s v.rnagslbars nach dm
Ab6tEcn I od.r 4 gcst lh wudr und bcvor d!' snds! Vcnngsslaat dcn hcrrEffcndcn Sld.r.nlpruch
.rhobgl ud an dcll .r98cr1!rlnl6 StlrlllBg.zahh hat
n) im Fdl. cin6 Elluchcn! n&h AblrE I $inc Ei8a3.h!ft als Stara'anspruch d6.ntgcnandal
Su3r.!, dcr nach dcm Rc{ht di6.3 Staats vollllrcckb.r isr und yon cin.r P.Eon gcs.huld.r wid,
dic z'r di.s.m Z.itpunh nach dcm R.thr di.s6 St'd.3 di. Erhcbun8 nichr vlrhind€m ksnn. odcr
b) in Frll. cin6 Elludran n&i Ab6e 4 s.inc Eigalscll.0 als StcuazrBFuch &s crstBcnannlcn
SLd.q flL da, di6.r Stsrt n&h s.inEm Rcchr M.Snrhma ar SichcrunS dcr &icbug cinlcita
lcilt djc zunlndi8c Bdlodc dc. .'stg€iaMra 51416 di6 dd zaundigcn Bcbdrd. dcs ind('tn Stootes
unvcEotlich m und n6.h Wthl dcs andcrq St ar.! !clz! d.r l,slg€nlnnt Sl..t d& EBuch.n cnM.d.r
a1)3 od€r nimmt as
an0ck,
(8) Diacr Artilcl ist nichtso aurzulcgcq ds verpfl ichtc cr cinen Vertagsstslt
.) Verwolrugsmalnahm.n durdrermhrc[ di€ von dcn O6.rrtn und dcr Vcrwolrungspmxis di6€s
od.r d6 .rdcr€a V!ftr!8s*!!a 0bw.iclEr;
6-
b) ltlalnahmcn dulchzutuhltn, dic d.r OfLntlichcn OrdnunS widcsprachcn:
c) tunlrhilf! 2u lcislen, wen n der a ete VerlEgsl0rt nichl alle angemess'mn Ml8n0hmq 'zur
Frhcbung odcr sicn.ttrtr8. dic n ch s.incn GGscE.n odcr s.in.r vcrwallunS_'Prar Lr mdSlich sind'
nus8eschoPtt hal;
0 Amtinillc itr Fiillen zu tcisrctr, h &n€n der Vcr*alrungsauteand t dic*n Slaal in cin'm
cindcutigcn Mi*slcrhiiltnis zu dto Nutzen stchl dcn dd mdd' VenmSsslut dadurch
dl0n$ '
tudltl l
NuEmc.5 dcs Prulokolh vofl l. Iu 2{IX 4 Arrik(I 26 tlcs Abtommc6 crnrill tolBtntl'n
,,Sowcil nach Anikcl 25 FEon.nbczogcn€ Dat n 0b.rhinetl
Worlloul'
\t'rdm 8€lten erglnzcnd die
trrchfolScnden Bcslimfi ungtn:
n) Die Vcr$,cndurg d€r Darcr durch di. cmPfangcndc Sreuc rsl in Ubercrn$immung mil A
At'$tz 2 nur zu dcm von dcr ub.rmitt.ltrd.n Slcllc atrg.g.bcntn Zscck und nut zu d'n durch dic
rkct26
0b.rminclndc Srcllc vorgcscttricb.ncn Bcdirgung.o al[s'si8
b) Ungrachlcl d.r Eesimmungln d.s Anil.ls 26 Ahsatz : Idnncn dl. l'folmationc n tur llndcrc
Zwcctc vcrpcndel wed€n, wenn si. nrch dcEl Rccht b.idcr vcruagsslartcn tlrdics' rnd'ren
vcnraS'rsladts
T.wcctc verwcndel wcdcn Liinncn ufld dicaNlbndigp Bchiirdc des iibctmrltclndcn
B{htjrde dcs
dicscr Vorwcndung zu8caliDml hE[ Ohnc vorhtrig! Zuslimnun8 der zusliniligcn
wtnn sic ar
zultasig'
lib.rmittclndcn VcrEagsrlaatcs i$ cin. V€rwendun8 rUr andclc Zwc'ke nur
Abwehr eincr im Einz.lfall ba{eh.nden dringcnd.n G€fah tit dls bbtn, die tdrP'rlichc
Unvcnchrlhcil od€rdie p.lldnlichc Frcihctl cincr Prlson odcr tiir b'dculcndc Vcrmdgcnswcrlc
crforderlich isi und Oefahr im Vcrzllg trcstlhl tn dies.m lall Kr dic zushndigc t].hi'rdc dcs
iibcrmillclndcn Vcrlrcgssltslcs unvcrrtglich um rachlriigl ichc GenchmiSun g dcr Zwtctinderung
tnr
zu ersuchcn Wird dic Gcnchmigung vcMeigcrl. isl dic wcitcr. VcMcndungder lntormationcn
dc, ard€rel Zweck unzuliissiS; ein dunch die zwcck6nderrdc vcrwendunS dtr In[ormalioncn
cfltslandercr Schaden isl zu ers€l,ln
c) Dic ib€lmrllElndc Slcll€ ist lerpflichteL aut dic Richrigkeil det zu ijb€tmilttlndcn t'arttr und rhIU
voEussichllichc Erheblicht.il im Sitrnc d.s AIlil.ts26 Absarz I Sarz I und Vc'hslrnismdBiglcil
inlkzuSautdcnmitdcrUbcmrlttungvertotgtc Z*c.k zu (hlci Vorlus\ichrlich crh(blich sifld
-1.in B.ncumngsnch hlr und kcinc AnhallsPuntlc daf& vorli.gcn, dls'5 di! DaGn dcr zEltndiScn
achordc d.! and€rln v€nngsstaac bcnits b€k nl sind oder dds di' zustn'di8e B'hdrd' d'!
sndcrcn vcrlragsslanlcs ohnc dieAuskunn von dcn O+'n3tdd d's Bcncucrungsrcchls Kmnlnis
crler8 Erwcillsich. d!s3 unichligc Dal.nodcrDalcn, dic nichl Ub.rmillrh werd durffeq
Dict' isl
0bcrminclt wodcn sind, so ist did dcr crnPtan8cndcn stcllc unYm0glich mitzuteil'n
v.rpflichlcl, di. BcrichliSung odtt Loschung tolch.r D cn unvczoSlich vozunchmcn SindDalcn
dic
ohnc E6uchcn obcminch word.n, hal dic.mPfangcnd. Slcll. unvctzu8llch zu Profm' ob
Darm ltrd.n Zwcck lrfordcrlich sind, mr d.n slc ob.rmincll wordcn sindi nichl b'notitlc
hat 3i€ unvczoglich ar l6sch.n.
Darcn
d) Dic cmpfsnScndc Stcll€ unt.rnchtd di. obcrmitlllnd. Si.llc auf EBuchGn im Einzclfall '?um
und di' daduch
Zwcck d.f Astunllscncillr,lS rn dcn B.iroffdEn [b.r diG vcrwcodung dct Dat'n
crzi.lGn Eryebnissc.
c) Dic cmpfanScndc Slctlc htl dcn BctrofTqlcn 0b.r dlc Dal€ncrhcbung b'id'r ohcrmittclnd'n Sl'U!
zu informicEnl6 t l dEnn, dalr dic D.lfi ohrlc EEuch€n 0b'rmiftll wurd€n Dic Informa on
trrn unlcrblcibcn, low.il und lolangc cinc AbwrgunS.eibr, dars dss dffcnilichc lnterdsc d'm
Unlclblcibcil dcr lnforndion 8cgcnoh.r &m ltrfomlrio$intcrcss' dcs AdrofIcnen obcrqi'8i
0 Dem Bdroff.ncn ist auf Anlmg 0bcr dic ar scincr Pc6on 0bemin'hcn Dalcn sowie ob'r dm
vor8dclcn.n V€rwendungflwc.k AuskunR zu€ncilcn. Buchsrabc. Satz 2 Silt enlsprechcnd
g) \Yid J.r|sd im Zu!.Inmcnlllllg Eit 0b.rininlungcn m Rlhm.n dB DrtcnlBt6u'ch5 ns'h
di.lcm Abkommcd cdrilwidng 3clchdiSg h!frd ihm hi€rtu! dic cmpfarsmde SIGIlc nach
M038!bc ihr6 inncEtatrllchs! Rccht! Sic kun sich im Vcrhdhit zuh Cc$hrdistcn ar ihr'r
EnrlEslung nicht darEuf b.!uf.n, d.53 d€r Schadcn dutth den 0b€rminclnden vcrtmgsstaal
vcrursa.hr wordcn ist,
h) Dic 0bcn iltclndc und d ic cmPfangcndc Sl.ll! sind vcrPfl ichler, dic Ubcrminlung und dcn
Enpfrry von pcBoncnbczotcn€n Dalar rktcnkundiS zu machcn
i) Sowcildls tur dic sb€rn;n.lndc Stcll€ Schendc inncfilralliche R.chl in Bearg aufdic [b'r'
mitl.lr.n FBoncnbezos.nen Dalcn b.sondcrc Ldschunglvors.hrin.n vorsichl, lvcisl dicsc St'llc
di.cmpfmtsndc Slcll. dntluf hin. ln j.d.m Falliind dic [b€rmilrell.n pcBonenbezogcncn Dal€n
zu l6sch?n, sobald slc fur dcn Z*c.k, fflr d!fl sic 0b.rmin€ll wordcn sind, nichr m€hr crtodcrlich
sind.
8-
j) Dic ob.rmhlclndc und dic crnPfanE.nd. Sl.ll. sind vcrPflichl€t, di. Ub.millcli.n FBoncn'
b.zo8.r!n Daler wi&snm 8!8c'| snb.fuglq Zugan& unb.fuStc vcrud. ng md unbefuglc
Bctmnrgab. zu scholz.a.'
Artll.l'l
(l) Di66 Pmtotoll Ha dcr R ilikdion;di. Ralitilnlionsurkundm vcrdcn so bald wi. moSlich in
Bu0'A. *'ea,*ct t
(2) Oica6 Pmlolrcll lrill am Tnt d!3 Aus.atri.hcs dct Ratifiknlion urlund.n in f.ran und i$
'n
b.idcn
Vdlmglshltcn 0nzuw.ndcn $ dcrn l. Januat dcs Jahrc!, dar d€rn Johr folS!, in dan dar Prolokoll in
r.Irn g.rlliclr hr.
,^.no*'^Ti/f,'s
gcor8b.h6, dcullchcr und
20ra.inzwciu.!.h,incn,jcdcin
ll. lli|z
"
ru$itch.i Sprehc wob.ijcdd wonlaut r.rtindlich ist- Bci
unt rs.hicdlichcr AuslcBung das gaorgis.hd und dcs daulschen worllauls ist d.r russischc wonlaul
m.ggcbcnd.
Iur
F0rdic
Bund.!republik Deulscthnd