1. Income derived by an individual who is a resident of a Con-
tracting State in respect of professional services or other activ-
ities of an independent character shall be taxable only in that
State unless he has a fixed base regularly available to him in the
other Contracting State for the purpose of performing his activ-
ities. If he has such a fixed base, the income may be taxed in the
other State but only so much of it as is attributable to that fixed
base. For the purpose of this Agreement, where an individual
who is a resident of a Contracting State is present in the other
Contracting State for a period or periods exceeding in the aggre-
gate 183 days in any twelve month period commencing or end-
ing in the fiscal year concerned, he shall be deemed to have a
fixed base regularly available to him in that other State and the
income that is derived from his activities that are performed in
that other State shall be attributable to that fixed base.
2. The term “professional services” includes especially inde-
pendent scientific, literary, artistic, educational or teaching activ-
ities as well as the independent activities of physicians, dentists,
lawyers, engineers, architects and accountants.
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 14; English; unreviewed source text, current applicability unverified; /editions/de-republic-of-korea-2002-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-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.