(1) Income derived by a resident of a Contracting State in
respect of professional services or other activities of an
independent character shall be taxable only in that State, except
in the following circumstances, when such income may also be
taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his
activities; in that case, only so much of the income as is
attributable to that fixed base may be taxed in that other
State; or
b) if his stay in the other Contracting State is for a period or
periods amounting to or exceeding in the aggregate
183 days in any 12-month period commencing or ending in
the calendar year concerned; in that case, only so much of
the income as is derived from his activities performed in that
other State may be taxed in that other State.
(2) The term “professional services” includes especially
independent scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians,
dentists, lawyers, engineers, architects and accountants.
Citation to select or copy
Germany / Mexico; BGBl. 2009 II S. 746; edition de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16; article 14; English; unreviewed source text, current applicability unverified; /editions/de-mexico-2009-base/en/articles/article-14/
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-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2009-07-16
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2008-07-09
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. 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: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. 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. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
This source supplies German and English versions. The signing clause also identifies Spanish 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-mexico-2009-base/. PDF page links identify pages, not verified paragraph correspondence.