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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


General Definitions

(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 Czechoslovak Socialist Republic, depending on the context;
  • (b) The term "person" includes individuals and companies;
  • (c) The term "company" means any body corporate or any legal entity which is treated as a body corporate for tax purposes;
  • (d) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (e) The term "competent authority" means, in the case of the Federal Republic of Germany, the Federal Minister of Finance and, in the case of the Czechoslovak Socialist Republic, the Minister of Finance of the Czechoslovak Socialist Republic or his authorized representative.

(2) As regards the application of the Convention by a Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.