(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in Australien ansässigen Person gehört und in der Bundes-
republik Deutschland liegt, kann in der Bundesrepublik Deutsch-
land besteuert werden.
(2) Bewegliches Vermögen, das Betriebsvermögen einer Be-
triebsstätte ist, die ein australisches Unternehmen in der Bun-
desrepublik Deutschland hat, kann in der Bundesrepublik
Deutschland besteuert werden.
(3) Seeschiffe und Luftfahrzeuge, die von einem australischen
Unternehmen im internationalen Verkehr betrieben werden, sowie
bewegliches Vermögen, das dem Betrieb dieser Schiffe und Luft-
fahrzeuge dient, dürfen in der Bundesrepublik Deutschland nicht
besteuert werden.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2016-10-17
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2015-11-12
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.