(1) Einkünfte einer in einem Vertragsstaat ansässigen Per-
son, die in den vorstehenden Artikeln dieses Abkommens nicht
behandelt wurden, können ohne Rücksicht auf ihre Herkunft nur
in diesem Staat besteuert werden.
(2) Absatz 1 ist auf andere Einkünfte als solche aus unbe-
weglichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht
anzuwenden, wenn der in einem Vertragsstaat ansässige Emp-
fänger im anderen Vertragsstaat eine Geschäftstätigkeit durch
eine dort gelegene Betriebsstätte oder eine selbständige Arbeit
durch eine dort gelegene feste Einrichtung ausübt, und die
Rechte oder Vermögenswerte, für die die Einkünfte gezahlt wer-
den, tatsächlich zu dieser Betriebsstätte oder festen Einrich-
tung gehören. In diesem Fall ist Artikel 7 beziehungsweise Ar-
tikel 14 anzuwenden.
Citation to select or copy
Germany / Singapore; BGBl. 2006 II S. 930; edition de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03; article 21; Deutsch; unreviewed source text, current applicability unverified; /editions/de-singapore-2006-base/de/articles/article-21/
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-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-11-03
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2004-06-28
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. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
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-singapore-2006-base/. PDF page links identify pages, not verified paragraph correspondence.