(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-
liche Person aus einem freien Beruf oder aus sonstiger selb -
ständiger Tätigkeit bezieht, können nur in diesem Staat besteuert
werden. Diese Einkünfte können jedoch auch im anderen Ver-
tragsstaat besteuert werden, wenn
a) dieser Person im anderen Staat für die Ausübung ihrer Tätig-
keit gewöhnlich eine feste Einrichtung zur Verfügung steht; in
diesem Fall können die Einkünfte nur insoweit im anderen
Staat besteuert werden, als sie dieser festen Einrichtung zu-
gerechnet werden können oder
b) sich diese Person innerhalb eines Zeitraums von 12 Monaten
insgesamt länger als 183 Tage im anderen Staat aufhält; in
diesem Fall können die Einkünfte nur insoweit im anderen
Staat besteuert werden, als sie aus der im anderen Staat aus-
geübten Tätigkeit stammen.
(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-
ständig ausgeübte wissenschaftliche, literarische, künstlerische,
erzieherische oder unterrichtende Tätigkeit sowie die selbständige
Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte, Ingenieure, Archi-
tekten und Buchsachverständigen.
Citation to select or copy
Germany / Philippines; BGBl. 2014 II S. 822; edition de-philippines-2014-base | BGBl. 2014 II S. 822 | Signed: 2013-09-09 | Gazette publication: 2014-10-31; article 14; Deutsch; unreviewed source text, current applicability unverified; /editions/de-philippines-2014-base/de/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-philippines-2014-base | BGBl. 2014 II S. 822 | Signed: 2013-09-09 | Gazette publication: 2014-10-31
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2014-10-31
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2013-09-09
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 2013 agreement replaces the 1983-07-22 agreement; retained official-article audit reports predecessor cessation 2015-12-17. Article32 transitional tax rules are retained, not simplified into one universal date. The accompanying protocol is separate. Later amendments, MLI and present applicability 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.
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-philippines-2014-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2013-09-09; consent law 2014-10-27; Gazette publication 2014-10-31; treaty entry into force 2015-12-18 (retained official-article audit evidence); general tax application from 2016-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2014-11-01 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.