(1) Gains derived by a resident of a Contracting State from the
alienation of immovable property situated in the other Contract-
ing State may be taxed in that other State.
(2) Gains from the alienation of shares and similar rights in a
company, the assets of which consist – directly or indirectly –
principally of immovable property situated in a Contracting State,
may be taxed in that 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 from the alienation of ships or aircraft operated in
international traffic, boats engaged in inland waterways transport
or movable property pertaining to the operation of such ships,
aircraft or boats, shall be taxable only in the Contracting State in
which the place of effective management of the enterprise is situ-
ated.
(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) Where an individual was a resident of a Contracting State
for a period of 5 years or more and has become a resident of the
other Contracting State, paragraph 5 shall not prevent the first-
mentioned State from taxing under its domestic law the capital
appreciation of shares in a company resident in the first-men-
tioned State for the period of residency of that individual in the
first-mentioned State. In such case, the appreciation of capital
taxed in the first-mentioned State shall not be included in the
determination of the subsequent appreciation of capital by the
other State.
Citation to select or copy
Germany / Romania; BGBl. 2003 II S. 1594; edition de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14; article 13; English; unreviewed source text, current applicability unverified; /editions/de-romania-2003-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-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2003-11-14
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2001-07-04
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. 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): Rumänien R-P V. 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.
German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.