(1) Items of income of a resident of a Contracting State, wher-
ever arising, not dealt with in the foregoing Articles of this Agree-
ment shall be taxable only in that State.
(2) The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in para-
graph 2 of Article 6, derived by a resident of a Contracting State
who carries on business in the other Contracting State through
a permanent establishment situated therein and the right or prop-
erty in respect of which the income is paid is effectively connect-
ed with such permanent establishment. In such case the provi-
sions of Article 7 shall apply. Where, however, the income
comprises dividends paid by a company which is a resident of
the first-mentioned State, or interest or royalties arising in that
State, the income may be taxed in that State at the rates provid-
ed in paragraphs 2 of Article 10, paragraph 2 of Article 11 or
paragraph 2 of Article 12 respectively.
(3) Notwithstanding the provisions of paragraphs 1 and 2,
items of income of a resident of a Contracting State not dealt
with in the foregoing Articles of this Agreement from sources in
the other Contracting State may also be taxed in the other
Contracting State.
Citation to select or copy
Australia / Germany; BGBl. 2016 II S. 1114; edition de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17; article 20; English; unreviewed source text, current applicability unverified; /editions/de-australia-2016-base/en/articles/article-20/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
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.