(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in einem Vertragsstaat ansässigen Person gehört und im
anderen Vertragsstaat liegt, kann im anderen Staat besteuert
werden.
(2) Bewegliches Vermögen, das Betriebsvermögen einer Be-
triebsstätte ist, die ein Unternehmen eines Vertragsstaats im
anderen Vertragsstaat hat, oder das zu einer festen Einrichtung
gehört, die einer in einem Vertragsstaat ansässigen Person für
die Ausübung einer selbständigen Arbeit im anderen Vertrags-
staat zur Verfügung steht, kann im anderen Staat besteuert wer-
den.
(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-
kehr betrieben werden, sowie bewegliches Vermögen, das dem
Betrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in
dem Vertragsstaat besteuert werden, in dem sich der Ort der
tatsächlichen Geschäftsleitung des Unternehmens befindet.
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2000-03-09
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1999-05-18
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
This source supplies German and English versions. The signing clause also identifies Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-base/. PDF page links identify pages, not verified paragraph correspondence.