(2) Der Ausdruck „unbewegliches Vermögen" be-
stimmt sich nach dem Recht des Vertragstaats, in dem
das Vermögen liegt. Der Ausdruck umfaßt in jedem Fall
das Zubehör zum unbeweglichen Vermögen, das lebende
und tote Inventar land- und forstwirtschaftlicher Be-
triebe, die Rechte, auf die die Vorschriften des Privat-
rechts über Grundstücke Anwendung finden, die Nut-
zungsrechte an unbeweglichem Vermögen sowie die
Rechte auf veränderliche oder feste Vergütungen für die
Ausbeutung oder das Recht auf Ausbeutung von Mine-
ralvorkommen, Quellen und anderen Bodenschätzen;
Schiffe und Luftfahrzeuge gelten nicht als unbewegliches
Vermögen.
(3) Absatz 1 gilt für die Einkünfte aus der unmittel-
baren Nutzung, der Vermietung oder Verpachtung sowie
jeder anderen Art der Nutzung unbeweglichen Vermö-
gens.
(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus
unbeweglichem Vermögen eines Unternehmens und für
Einkünfte aus unbeweglichem Vermögen, das der Aus-
übung eines freien Berufs dient.
Citation to select or copy
Germany / Jamaica; BGBl. 1976 II S. 1194; edition de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17; article 6; Deutsch; unreviewed source text, current applicability unverified; /editions/de-jamaica-1976-base/de/articles/article-6/
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-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1976-07-17
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1974-10-08
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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.
Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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.
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.