EN · Physical source page 20

Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT

Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.

The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.

German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.

EN original PDF · Both source hashes and provenance · Complete 2008 source supplements

Complete native lines of physical PDF page 20. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 20 · en-pdf-020-line-001- 20 -
PDF 20 · en-pdf-020-line-002c)
PDF 20 · en-pdf-020-line-003the remuneration is not borne by a permanent establishment which the
PDF 20 · en-pdf-020-line-004employer has in the other State.
PDF 20 · en-pdf-020-line-005(3) The provisions of paragraph 2 shall not apply to remuneration for employment within
PDF 20 · en-pdf-020-line-006the framework of professional hiring out of labour.
PDF 20 · en-pdf-020-line-007(4) Notwithstanding the preceding provisions‚ remuneration derived in respect of an
PDF 20 · en-pdf-020-line-008employment exercised aboard a ship or aircraft operated in international traffic by an
PDF 20 · en-pdf-020-line-009enterprise of a Contracting State‚ may be taxed in the State of which that enterprise is a
PDF 20 · en-pdf-020-line-010resident.
PDF 20 · en-pdf-020-line-011Article 15
PDF 20 · en-pdf-020-line-012Directors’ Fees
PDF 20 · en-pdf-020-line-013Directors’ fees and other similar payments derived by a resident of a Contracting State in
PDF 20 · en-pdf-020-line-014that person’s capacity as a member of the board of directors of a company which is a
PDF 20 · en-pdf-020-line-015resident of the other Contracting State may be taxed in that other State.
PDF 20 · en-pdf-020-line-016Article 16
PDF 20 · en-pdf-020-line-017Entertainers and Sportspersons
PDF 20 · en-pdf-020-line-018(1) Notwithstanding the provisions of Articles 7 and 14‚ income derived by a resident of
PDF 20 · en-pdf-020-line-019a Contracting State as an entertainer‚ such as a theatre‚ motion picture‚ radio or television
PDF 20 · en-pdf-020-line-020artiste‚ or a musician‚ or as a sportsperson‚ from that person’s personal activities as such
PDF 20 · en-pdf-020-line-021exercised in the other Contracting State‚ may be taxed in that other State.
PDF 20 · en-pdf-020-line-022(2) Notwithstanding the provisions of Article 12‚ income derived by the persons
PDF 20 · en-pdf-020-line-023mentioned in paragraph 1 from their personal activities exercised in the other Contracting