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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 "Contracting State" or "the other Contracting State" refer to the Federal Republic of Germany or the Republic of Poland according to the context herewith; whenever used for the purposes of this Convention in a geographical sense, these terms refer to the territory in which the taxation laws of the respective State apply.
  • (b) the term "person" means an individual, a company or corporation, or any other body of persons;
  • (c) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (d) the term "an enterprise of a Contracting State" and "an enterprise of the other Contracting State" means an enterprise carried on by a resident of a Contracting State or and an enterprise carried on by a resident of the other Contracting State;
  • (e) the term "international traffic" means any transport by sea or air operated by an enterprise that is a resident of a Contracting State, except when the ship or aircraft is operated solely between places situated in the other Contracting State;
  • (f) the terms "competent authorities" of this Convention means:
    • (i) in the Federal Republic of Germany: the Federal Ministry of Finance or its authorized representative;
    • (ii) in the Republic of Poland: the Minister of Finance or his authorized representatives.

(2) For the application of this Convention by a Contracting State, unless the context otherwise require any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies. The meaning attributed by fiscal laws of the Contracting States shall prevail over any other meaning that this term may have in accordance with the other laws of that State.