14/9201
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Introduced
19 April 2002
Last action
20 December 2002 · Beschlussdrucksache
Status
Verkündet
Sponsors
—
Subjects
Discovery layer
Source updated
26 July 2022
Summary
<b>Inhalt:</b> Ratifikation des am 12. März 2002 in Bern unterzeichneten Revisionsprotokolls: vollständige Entlastung von Dividenden aus wesentlichen zwischengesellschaftlichen Beteiligungen (Schachteldividenden) von der Quellensteuer rückwirkend zum 1. Januar 2002, Erweiterung des Auskunftsaustauschs auf Fälle von Steuerbetrug. Es entstehen jährliche Steuermindereinnahmen in Höhe von 160 Mio. Euro. <br><br><b>Nebenschlagwörter:</b> Doppelbesteuerungsabkommen/Revisionsprotokoll zum Doppelbesteuerungsabkommen mit der Schweiz * Dividende/ Revisionsprotokoll zum Doppelbesteuerungsabkommen mit der Schweiz * Abzugsteuer/Revisionsprotokoll zum Doppelbesteuerungsabkommen mit der Schweiz * Steuerdelikt/Auskunftsaustausch bei Steuerbetrug mit der Schweiz * Rechtshilfe in Strafsachen/Auskunftstausch bei Steuerbetrug mit der Schweiz
Machine translation from German. The official text remains authoritative.
Timeline
19 April 2002
Bill
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
31 May 2002
1. Durchgang
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
31 May 2002
Beschlussdrucksache
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
3 June 2002
Bill
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BT
6 June 2002
First reading
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BT
12 June 2002
Recommendation and report
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BT
12 June 2002
Bericht gemäß § 96 Geschäftsordnung BT
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BT
13 June 2002
Second reading und final vote
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BT
21 June 2002
Unterrichtung über Gesetzesbeschluss des BT
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
28 June 2002
Empfehlungen der Ausschüsse
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
12 July 2002
Vertagung
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
13 September 2002
Empfehlungen der Ausschüsse
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
27 September 2002
Vertagung
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
20 December 2002
2. Durchgang
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
20 December 2002
Beschlussdrucksache
Law on the revision protocol of March 12, 2002 to the agreement of August 11, 1971 between the Federal Republic of Germany and the Swiss Confederation on the avoidance of double taxation in the area of taxes on income and assets (G-SIG: 14019959)
Source: BR
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
9 official files
548/02(B)
Drucksache · DE · 20 December 2002
548/2/02
Drucksache · DE · 13 September 2002
548/1/02
Drucksache · DE · 28 June 2002
548/02
Drucksache · DE · 21 June 2002
14/9441
Drucksache · DE · 12 June 2002
14/9381
Drucksache · DE · 12 June 2002
14/9201
Drucksache · DE · 3 June 2002
324/02(B)
Drucksache · DE · 31 May 2002
324/02
Drucksache · DE · 19 April 2002
Sponsors
- Bundesregierung · Bundesregierung · initiative
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://dip.bundestag.de/vorgang/gesetz-zu-dem-revisionsprotokoll-vom-12-marz-2002-zu-dem-abkommen-vom-11-august/116528
- Open data entity: https://search.dip.bundestag.de/api/v1/vorgang/116528
- germany · 116528 · source updated 26 July 2022