(1) Erhält eine in einem Vertragsstaat ansässige Person Ruhe-
gehälter und ähnliche Vergütungen oder Renten im Sinne von
Absatz 4 aus dem anderen Vertragsstaat, so können diese Be-
züge vorbehaltlich des Artikels 19 Absatz 2 nur im erstgenannten
Staat besteuert werden.
(2) Bezüge, die eine in einem Vertragsstaat ansässige Person
aus der gesetzlichen Sozialversicherung des anderen Vertrags-
staats erhält, können abweichend von Absatz 1 nur in diesem
anderen Staat besteuert werden.
(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-
tragsstaat oder eine seiner Gebietskörperschaften an eine in dem
anderen Vertragsstaat ansässige Person als Entschädigung für
politische Verfolgung oder für Unrecht oder Schäden aufgrund
von Kriegshandlungen (einschließlich Wiedergutmachungsleis-
tungen) oder des Wehr- oder Zivildiensts oder eines Verbre-
chens, einer Impfung oder ähnlicher Vorkommnisse zahlt, kön-
nen abweichend von Absatz 1 nur im erstgenannten Staat be-
steuert werden.
(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag, der
regelmäßig zu festgesetzten Zeitpunkten lebenslänglich oder
während eines bestimmten oder bestimmbaren Zeitabschnitts
aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als
Gegenleistung für in Geld oder Geldeswert bewirkte angemesse-
ne Leistung vorsieht.
Citation to select or copy
Germany / Croatia; https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1; edition Original German PDF publication; native line-addressed source reader; article 18; Deutsch; source role retained-native-German-original-PDF-publication; Historical German source receipt retained unchanged: Complete German original source body, not current consolidated treaty. Croatian reader held. Separate consent law, printed shared signatories, original closing and Protocol 1-5 through 5(g) retained. Native/render/replay source engineering accepted; complete Cairo opcode/glyph semantic trace and human legal/currentness review are not claimed. Its earlier Croatian hold is superseded only by the separately approved Croatian original-font/CMap reader. Actual public availability verification is pending; no current-law or human alignment approval.; source SHA-256 580ba564c731c6886e55b1fa95fd14a77d313cdf17386ea81995d29ebaf3b3aa; derived native German projection SHA-256 e13658e6afee33dde98ce4dcaae29e1f74b78b0b0672e2f4771219f87bb75b10; unreviewed source text, current applicability unverified; /editions/de-croatia-2006-base/de/articles/article-18/
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.
Source & edition
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 · Original German PDF publication; native line-addressed source reader
retained-native-German-original-PDF-publication · Historical German source receipt retained unchanged: Complete German original source body, not current consolidated treaty. Croatian reader held. Separate consent law, printed shared signatories, original closing and Protocol 1-5 through 5(g) retained. Native/render/replay source engineering accepted; complete Cairo opcode/glyph semantic trace and human legal/currentness review are not claimed. Its earlier Croatian hold is superseded only by the separately approved Croatian original-font/CMap reader. Actual public availability verification is pending; no current-law or human alignment approval.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Publisher role and language
Original German body is unchanged. Recovered Croatian original body is added only through the separately approved original-font/CMap profile. Both original-source readers are present in this candidate; actual public availability verification is pending. No human legal/currentness/consolidation/alignment certification.
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch, Hrvatski. A language named by an instrument is not a supplied translation.
The source-language qualification above concerns the earlier retained Deutsch, Hrvatski publication. The active language has its own source and role below.
Edition
Original German PDF publication; native line-addressed source reader
Text available here
Deutsch, Hrvatski
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Application basis
Exact matching signature row, final general-application column of roster I.1. Not a universal tax-specific rule.
Consent law date
2006-12-02
Gazette publication
2006-12-07
General tax application from
2007-01-01
Roster application note
Last column is general application, not entry into force. Raw multi-instrument row retained.
Signature
2006-02-06
Signature basis
law/header and closing when present; OCR evidence is provisional, not human-verified
Signature present verbatim in roster
True
Treaty entry into force
2006-12-20
Languages recorded in source metadata: Deutsch, Hrvatski. This is not a promise of available text or a translation.
Edition notes and known limitations
Currentness and amendment completeness remain unverified.
Unreviewed
Missing-amendment chain / currentness not verified
Not an operative-law representation
Unresolved legacy/later-instrument annotation, not an unqualified status of the 2006 original: Future instrument / negotiation non-operative (recorded snapshot)
Historical German-admission Croatian hold, now superseded only by approved native CMap reader: Native German original source body admitted; Croatian reader remains held. Later Protocol/MLI relationships, current applicability and human legal review remain unverified.
Croatian reader recovered from exact original-font/CMap evidence; diagnostic PDF is not a new primary authority. Complete current treaty/amendment/human review is not claimed.