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Germany / Korea (South) · English

2002 source edition

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Contents

Article 1 Personal Scope

Article 2 Taxes Covered

Article 3 General Definitions

Article 4 Resident

Article 5 Permanent Establishment

Article 6 Income from Immovable Property

Article 7 Business Profits

Article 8 Shipping and Air Transport

Article 9 Associated Enterprises

Article 10 Dividends

Article 11 Interest

Article 12 Royalties

Article 13 Capital Gains

Article 14 Independent Personal Services

Article 15 Dependent Personal Services

Article 16 Directors’ Fees

Article 17 Artistes and Sportsmen

Article 18 Pensions, Annuities and Similar Payments

Article 19 Government Service

Article 20 Professors, Teachers and Students

Article 21 Other Income

Article 22 Capital

Article 23 Avoidance of Double Taxation in the State of Residence

Article 24 Non-discrimination

Article 25 Mutual Agreement Procedure

Article 26 Exchange of Information

Article 27 Application of the Agreement in Special Cases

Article 28 Members of Diplomatic Missions and Consular Posts

Article 29 Entry into Force

Article 30 Termination