(1) Eine natürliche Person, die sich auf Einladung eines
Vertragsstaats oder einer Universität, Hochschule, Schule, eines
Museums oder einer anderen kulturellen Einrichtung dieses
Staates oder im Rahmen eines amtlichen Kulturaustauschs in
diesem Vertragsstaat höchstens zwei Jahre lang lediglich zur
Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen oder
zur Ausübung einer Forschungstätigkeit bei dieser Einrichtung
aufhält und die im anderen Vertragsstaat ansässig ist oder dort
unmittelbar vor der Einreise in den erstgenannten Staat an -
sässig war, ist in dem erstgenannten Staat mit ihren für diese
Tätigkeit bezogenen Vergütungen von der Steuer befreit, voraus-
gesetzt, dass diese Vergütungen von außerhalb dieses Staates
bezogen werden.
(2) Dieser Artikel gilt nicht für Einkünfte aus Forschungs -
tätigkeit, wenn die Forschungstätigkeit nicht im öffentlichen
Interesse, sondern gänzlich oder hauptsächlich zum privaten
Nutzen einer bestimmten Person oder bestimmter Personen
ausgeübt wird.
Citation to select or copy
Germany / Mauritius; BGBl. 2012 II S. 1050; edition de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09; article 19; Deutsch; unreviewed source text, current applicability unverified; /editions/de-mauritius-2012-base/de/articles/article-19/
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-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2012-10-09
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2011-10-07
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.