(1) Subject to the provisions of Articles 16 to 19,
salaries, wages and other similar remuneration derived
by a resident of a Contracting State in respect of an
employment shall be taxable only in that State unless
the employment is exercised in the other Contracting
State. If the employment is so exercised, such remunera-
tion as is derived therefrom may be taxed in that other
State.
(2) Notwithstanding the provisions of paragraph (1), re-
muneration derived by a resident of a Contracting State
in respect of an employment exercised in the other Con-
tracting State shall be taxable only in the first-mention-
ed State if
(a) the recipient is present in the other State for a period
or periods not exceeding in the aggregate 183 days
in the year of assessment concerned; and
(b) the remuneration is paid by, or on behalf of, an em-
ployer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent estab-
lishment or a fixed base which the employer has in
the other State. .
(3) Notwithstanding the preceding provisions of this
Article, remuneration in respect of an employment exer-
cised aboard a ship or aircraft in international traffic,
may be taxed in the Contracting State in which the piace
of effective management of the enterprise is situated.
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 15; English; unreviewed source text, current applicability unverified; /editions/de-jamaica-1976-base/en/articles/article-15/
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.