﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>20100102</id><updated>2026-02-10T21:02:02Z</updated><additionalIndexing>24;Rechtshilfe;Deutschland;Doppelbesteuerung;Schiedsklausel;Schiffs- und Flugpersonal;Kapitaleinkommen;OECD;Steuerübereinkommen;Informationsaustausch</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>2010-12-03T00:00:00Z</date><legislativePeriod>48</legislativePeriod><session>4816</session></deposit><descriptors><descriptor><key>L04K11070302</key><name>Doppelbesteuerung</name><type>1</type></descriptor><descriptor><key>L04K11070313</key><name>Steuerübereinkommen</name><type>1</type></descriptor><descriptor><key>L04K12010103</key><name>Informationsaustausch</name><type>1</type></descriptor><descriptor><key>L04K03010105</key><name>Deutschland</name><type>1</type></descriptor><descriptor><key>L05K1001020402</key><name>Rechtshilfe</name><type>1</type></descriptor><descriptor><key>L03K150222</key><name>OECD</name><type>2</type></descriptor><descriptor><key>L05K0507020107</key><name>Schiedsklausel</name><type>2</type></descriptor><descriptor><key>L05K0704050208</key><name>Kapitaleinkommen</name><type>2</type></descriptor><descriptor><key>L05K1801020503</key><name>Schiffs- und Flugpersonal</name><type>2</type></descriptor></descriptors><drafts><draft><consultation><resolutions /></consultation><federalCouncilProposal /><index>0</index><links /><preConsultations><preConsultation><committee><abbreviation>APK-SR</abbreviation><id>17</id><name>Aussenpolitische Kommission SR</name><abbreviation1>APK-S</abbreviation1><abbreviation2>APK</abbreviation2><committeeNumber>17</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>2010-12-03T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>2010-12-03T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2010-12-03T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>485</page><source>BBl 2011 485</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2011/485.pdf</url><year>2011</year></publication><title>Botschaft vom 3. Dezember 2010 zur Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Deutschland auf dem Gebiet der Steuern vom Einkommen und vom Vermögen</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>2010-12-03T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2011-04-13T00:00:00</date><id>2</id><name>Behandelt vom Nationalrat</name></state><state><date>2011-06-17T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2011-06-17T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 3. Dezember 2010 zur Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Deutschland auf dem Gebiet der Steuern vom Einkommen und vom Vermögen</value></text></texts></draft><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>2011-04-13T00:00:00Z</date><text>Beschluss abweichend vom Entwurf</text><type>52</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2011-06-17T00:00:00Z</date><text>Zustimmung</text><type>3</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>2011-06-17T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2011-06-17T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution></resolutions></consultation><federalCouncilProposal /><index>1</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>2010-12-03T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2592</code><gender>m</gender><id>1133</id><name>Darbellay Christophe</name><officialDenomination>Darbellay</officialDenomination></councillor><faction><abbreviation>Fraktion CEG</abbreviation><code>M-E</code><id>3</id><name>Fraktion CVP/EVP/glp</name></faction><language>fr</language></correspondent><correspondent><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><councillor><code>2616</code><gender>m</gender><id>1141</id><name>Müller Philipp</name><officialDenomination>Müller Philipp</officialDenomination></councillor><faction><abbreviation>Fraktion RL</abbreviation><code>RL</code><id>1</id><name>FDP-Liberale Fraktion</name></faction><language>de</language></correspondent></correspondents><sessionId>4817</sessionId></registration><registration><correspondents /><sessionId>4818</sessionId></registration></registrations><treatmentCategory>IIIa</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>APK-SR</abbreviation><id>17</id><name>Aussenpolitische Kommission SR</name><abbreviation1>APK-S</abbreviation1><abbreviation2>APK</abbreviation2><committeeNumber>17</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>2010-12-03T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2042</code><gender>m</gender><id>57</id><name>David Eugen</name><officialDenomination>David</officialDenomination></councillor><faction><abbreviation>Fraktion CEG</abbreviation><code>M-E</code><id>3</id><name>Fraktion CVP/EVP/glp</name></faction><language>de</language></correspondent></correspondents><sessionId>4819</sessionId></registration></registrations><treatmentCategory>IIIa</treatmentCategory></preConsultation></preConsultations><references><reference><date>2010-12-03T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>null</page><source>BBl null null</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/null/null.pdf</url><year>null</year></publication><title>Bundesbeschluss über die Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Deutschland auf dem Gebiet der Steuern vom Einkommen und vom Vermögen</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>2011-06-28T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>4935</page><source>BBl 2011 4935</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2011/4935.pdf</url><year>2011</year></publication><referendumDeadline>2011-10-06T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>2012-02-21T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>823</page><source>AS 2012 823</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/2012/823.pdf</url><year>2012</year></publication><type><id>5</id><name>Amtliche Sammlung</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>2010-12-03T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2011-04-13T00:00:00</date><id>2</id><name>Behandelt vom Nationalrat</name></state><state><date>2011-06-17T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2011-06-17T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Bundesbeschluss über die Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Deutschland auf dem Gebiet der Steuern vom Einkommen und vom Vermögen</value></text></texts></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs /><roles /><sequentialNumber>77</sequentialNumber><shortId>10.102</shortId><state><id>229</id><name>Erledigt</name><doneKey>0</doneKey><newKey>0</newKey></state><texts><text><type><id>1</id><name>Titel des Geschäftes</name></type><value>Doppelbesteuerung. Abkommen mit Deutschland</value></text></texts><title>Doppelbesteuerung. Abkommen mit Deutschland</title></affair>