Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung unbeweglichen Vermögens im Sinne
des Artikels 6 erzielt, das im anderen Vertragsstaat liegt, können
im anderen Staat besteuert werden.
English
(1) Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that
other State.
(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung von Aktien und sonstigen Anteilen
erzielt, deren Aktivvermögen zu mehr als 50 vom Hundert mittel-
bar oder unmittelbar aus unbeweglichem Vermögen besteht, das
im anderen Vertragsstaat liegt, können im anderen Staat be -
steuert werden.
English
(2) Gains derived by a resident of a Contracting State from
the alienation of shares and similar rights deriving more than
50 per cent of their value directly or indirectly from immovable
property situated in the other Contracting State may be taxed
in that other State.
(3) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-
men eines Vertragsstaats im anderen Vertragsstaat hat, oder das
zu einer festen Einrichtung gehört, die einer in einem Vertrags-
staat ansässigen Person für die Ausübung einer selbständigen
Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-
lich derartiger Gewinne, die bei der Veräußerung einer solchen
Betriebsstätte (allein oder mit dem übrigen Unternehmen) oder
einer solchen festen Einrichtung erzielt werden, können im an-
deren Staat besteuert werden.
English
(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) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden, und
von beweglichem Vermögen, das dem Betrieb dieser Schiffe
oder Luftfahrzeuge dient, können nur in dem Vertragsstaat be-
steuert werden, in dem sich der Ort der tatsächlichen Geschäfts-
leitung des Unternehmens befindet.
English
(4) Gains from the alienation of ships or aircraft operated
in international traffic or movable property pertaining to the
operation of such ships or aircraft, shall be taxable only in the
Contracting State in which the place of effective management of
the enterprise is situated.
(5) Gewinne aus der Veräußerung des in den Absätzen 1 bis 4
nicht genannten Vermögens können nur in dem Vertragsstaat be-
steuert werden, in dem der Veräußerer ansässig ist.
English
(5) Gains from the alienation of any property other than that
referred to in paragraphs 1 to 4, shall be taxable only in the
Contracting State of which the alienator is a resident.
(6) Bei einer natürlichen Person, die in einem Vertragsstaat
während mindestens fünf Jahren ansässig war und die im ande-
ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht
das Recht des erstgenannten Staates, bei Anteilen an Gesell-
schaften, die im erstgenannten Vertragsstaat ansässig sind, nach
seinen innerstaatlichen Rechtsvorschriften bei der Person einen
Vermögenszuwachs bis zu ihrem Wohnsitzwechsel zu besteu-
ern. In diesem Fall wird der im erstgenannten Staat besteuerte
Vermögenszuwachs bei der Ermittlung des späteren Vermögens-
zuwachses durch den anderen Staat nicht einbezogen.
English
(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-
mentioned 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.
de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. 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-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
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. 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.
Protokolle und spätere Instrumente
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: 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1186 | de-albania-2011-base | de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-albania-2011-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. 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-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
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. 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.
Protokolle und spätere Instrumente
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: 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1186 · /library/originals/8947271d46fae020c03a8dfdeb18f09a04373bd8a1330f0092d912e1bbdc3899.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.