(1) Gains derived by a resident of a Contracting State from
the alienation of immovable property situated in the other Con-
tracting State may be taxed in that other State.
(2) Gains from the alienation of shares and similar rights in a
company, the assets of which consist – directly or indirectly –
mainly of immovable property situated in a Contracting State
may be taxed in that State.
(3) 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 Con-
tracting State or of movable property pertaining to a fixed base
available to a resident of a Contracting State in the other Con-
tracting State for the purpose of performing independent per-
sonal services, including such gains from the alienation of such
a permanent establishment (alone or with the whole enterprise)
or of such a fixed base, may be taxed in that other State.
(4) Gains from the alienation of ships or aircraft operated in
international traffic or movable property pertaining to the oper-
ation of such ships or aircraft, shall be taxable only in the Con-
tracting State in which the place of effective management of the
enterprise is situated.
(5) Gains from the alienation of any property other than that
referred to in paragraphs 1 to 4, shall be taxable only in the Con-
tracting State of which the alienator is a resident.
(6) Where an individual was a resident of a Contracting State
for a period of 5 years or more and has become a resident of the
other Contracting State, paragraph 5 shall not prevent the first-
mentioned State from taxing under its domestic law the capital
appreciation of shares in a company resident in the first-men-
tioned State for the period of residency of that individual in the
first-mentioned State. In such case, the appreciation of capital
taxed in the first-mentioned State shall not be included in the
determination of the subsequent appreciation of capital by the
other State.
Citation to select or copy
Germany / Malaysia; BGBl. 2010 II S. 1310; edition de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23; article 13; English; unreviewed source text, current applicability unverified; /editions/de-malaysia-2010-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-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2010-11-23
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2010-02-23
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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 protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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 Malaysian as authentic; that third version is NOT present in this reader. 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-malaysia-2010-base/. PDF page links identify pages, not verified paragraph correspondence.