Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-
liche Person aus einem freien Beruf oder aus sonstiger selbstän-
diger Tätigkeit bezieht, können nur in diesem Staat besteuert
werden, unter Ausnahme folgender Fälle, in denen diese Einkünf-
te auch im anderen Vertragsstaat besteuert werden können:
a) Steht dieser Person im anderen Vertragsstaat für die Aus-
übung ihrer Tätigkeit gewöhnlich eine feste Einrichtung zur
Verfügung, so können die Einkünfte nur insoweit im anderen
Staat besteuert werden, als sie dieser festen Einrichtung zu-
gerechnet werden können; oder
b) hält sich die Person innerhalb eines Zeitraums von 12 Mona-
ten, der während des betreffenden Kalenderjahres beginnt
oder endet, insgesamt 183 Tage oder länger im anderen
Staat auf, können die Einkünfte nur insoweit im anderen Staat
besteuert werden, als sie aus der im anderen Staat ausge -
übten Tätigkeit stammen.
English
(1) Income derived by a resident of a Contracting State in
respect of professional services or other activities of an inde-
pendent character shall be taxable only in that State except in
the following circumstances, when such income may also be
taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities;
in that case, only so much of the income as is attributable to
that fixed base may be taxed in that other State; or
b) if his stay in the other Contracting State is for a period or
periods amounting to or exceeding in the aggregate 183 days
in any 12-months period commencing or ending in the
calendar year concerned; in that case, only so much of the
income as is derived from his activities performed in that
other State may be taxed in that other State.
(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-
ständig ausgeübte wissenschaftliche, literarische, künstlerische,
erzieherische oder unterrichtende Tätigkeit sowie die selbstän -
dige Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte, Ingenieure,
Architekten und Buchsachverständigen.
English
(2) The term “professional services” includes especially inde-
pendent scientific, literary, artistic, educational or teaching activi -
ties as well as the independent activities of physicians, dentists,
lawyers, engineers, architects and accountants.
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 14 | 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-14/
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.