(1) Ruhegehälter und andere Vergütungen für frühere
unselbstandige Arbeit sowie Renten, die cine in einem
Vertragstaat ansässige Person bezieht, können nur dann
in dem anderen Vertragstaat besteuert werden, wenn
diese Vergütungen bei der Ermittlung der Gewinne eines
Unternehmens dieses anderen Staates oder einer in die-
sem Staat gelegenen Betriebstätte als Ausgaben abge-
zogen werden.
(2) Ungeachtet des Absatzes 1 sind Ruhegehälter und
andere Vergütungen für frühere unselbständige Arbeit
sowie Renten, die von einem Vertragstaat, einem seiner
Lander oder einer seiner Gebietskörperschaften unmittel-
bar oder aus einem von diesem Staat, dem Land oder der
Gebietskörperschaft errichteten Sondervermögen gezahlt
werden, in dem anderen Vertragstaat von der Steuer
befreit
(3) Absatz 2 gilt entsprechend für Ruhegehälter, Renten
und andere wiederkehrende oder einmalige Vergütungen,
die einer natürlichen Person von einem Vertragstaat,
einem seiner Länder oder einer seiner Gebielskörper-
schaften als Vergütung für einen Schaden gezahlt werden,
der als Folge von Kriegshandlungen oder politischer Ver-
folgung entstanden ist
Citation to select or copy
Germany / Thailand; BGBl. 1968 II S. 589; edition de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26; article 18; Deutsch; unreviewed source text, current applicability unverified; /editions/de-thailand-1968-base/de/articles/article-18/
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-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1968-07-26
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1967-07-10
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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.
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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.
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-base/. PDF page links identify pages, not verified paragraph correspondence.