{1) Gains from the alienation of immovable property,
as defined in paragraph (2) of Article 6, may be taxed in
the Contracting State in which such property is situated.
(2) Gains from the alienation of movable property
forming part of the business property of a permanent
establishment which an enterprise of a Contracting State
has in the other Contracting State or of movable
property pertaining to a fixed base available to a resi-
dent of a Contracting State in the other Contracting
State for the purpose of performing professional services,
including such gains from the alienation of such a per-
manent establishment (alone or together with the whole
enterprise) or of such a fixed base, may be taxed in the
other State. However, gains from the alienation of mov-
able property of the kind referred to in paragraph (3) of
Article 22 shall be taxable only in the Contracting State
in which such movable property is taxable according to
the said Article.
(4) Gains from the alienation of any property other
than those mentioned in paragraphs (1) and (2) shall be
taxable only in the Contracting State of which the al-
ienator is a resident.
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 13; English; unreviewed source text, current applicability unverified; /editions/de-jamaica-1976-base/en/articles/article-13/
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.