1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and situ-
ated in the other Contracting State may be taxed in that other
State.
2. Gains derived by a resident of a Contracting State from the
alienation of shares issued by a company being a resident of the
other Contracting State may be taxed in that other Contracting
State, if:
(a) the alienator (together with such shares held or owned by any
other related persons as may be aggregated therewith) has
held at least 25 per cent of the total shares of the company at
any time during the taxable year in which the alienation takes
place, and the total of the shares alienated by the alienator
and such related persons during that taxable year amounts to
at least 5 per cent of the total shares of such company; or
(b) the property of the company consists not less than 50 per
cent of immovable property situated in the other Contracting
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 Contracting
State or of movable property pertaining to a fixed base available
to a resident of a Contracting State in the other Contracting State
for the purpose of performing independent personal services,
including such gains from the alienation of such a permanent
establishment (alone or with the whole enterprise) or of such
fixed base, may be taxed in that other State.
4. Gains derived by a resident of a Contracting State from the
alienation of ships or aircraft operated in international traffic or
movable property pertaining to the operation of such ships or air-
craft, shall be taxable only in that Contracting State.
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. With respect to paragraph 2 sub-paragraph (a), in pur-
suance of the laws of one Contracting State whose tax is being
determined, a person is treated to be related to another person if
either person owns or controls directly or indirectly the other, or
if any third person or persons own or control directly or indirect-
ly both.
Citation to select or copy
Germany / Korea (South); BGBl. 2002 II S. 1630; edition de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16; article 13; English; unreviewed source text, current applicability unverified; /editions/de-republic-of-korea-2002-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-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2002-07-16
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2000-03-10
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Korea, Republik R-P P: 18.04.2018 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
This source supplies German and English versions. The signing clause also identifies Korean 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-republic-of-korea-2002-base/. PDF page links identify pages, not verified paragraph correspondence.