EN · Physical source page 24

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 24. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 24 · en-pdf-024-line-001- 24 -
PDF 24 · en-pdf-024-line-002first-mentioned State on remuneration for such activity‚ provided that such remuneration
PDF 24 · en-pdf-024-line-003is derived by the individual from outside that State.
PDF 24 · en-pdf-024-line-004(2) A student or business apprentice who is present in a Contracting State solely for the
PDF 24 · en-pdf-024-line-005purpose of the student or business apprentice’s education or training and who is‚ or
PDF 24 · en-pdf-024-line-006immediately before being so present was‚ a resident of the other Contracting State‚ shall be
PDF 24 · en-pdf-024-line-007exempt from tax in the first-mentioned State on payments received from outside that
PDF 24 · en-pdf-024-line-008first-mentioned State for the purposes of the maintenance‚ education or training of that
PDF 24 · en-pdf-024-line-009student or business apprentice.
PDF 24 · en-pdf-024-line-010Article 20
PDF 24 · en-pdf-024-line-011Other Income
PDF 24 · en-pdf-024-line-012(1) Items of income of a resident of a Contracting State‚ wherever arising‚ not dealt with
PDF 24 · en-pdf-024-line-013in the foregoing Articles of this Agreement shall be taxable only in that State.
PDF 24 · en-pdf-024-line-014(2) The provisions of paragraph 1 shall not apply to income‚ other than income from
PDF 24 · en-pdf-024-line-015immovable property‚ if the recipient of such income‚ being a resident of a Contracting
PDF 24 · en-pdf-024-line-016State‚ carries on business in the other Contracting State through a permanent
PDF 24 · en-pdf-024-line-017establishment situated therein and the right or property in respect of which the income is
PDF 24 · en-pdf-024-line-018paid is effectively connected with such permanent establishment. In such case‚ the
PDF 24 · en-pdf-024-line-019provisions of Article 7 shall apply.
PDF 24 · en-pdf-024-line-020Article 21
PDF 24 · en-pdf-024-line-021Capital
PDF 24 · en-pdf-024-line-022(1) Capital represented by immovable property‚ owned by a resident of a Contracting
PDF 24 · en-pdf-024-line-023State and situated in the other Contracting State‚ may be taxed in that other State.