Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhegehäl-
ter, Renten und ähnliche Vergütungen, die einer in einem Ver-
tragsstaat ansässigen Person gezahlt werden, nur in diesem
Staat besteuert werden.
English
1. Subject to the provisions of paragraph 2 of Article 18 pen-
sions, annuities and other similar remuneration paid to a resident
of a Contracting State shall be taxable only in that State.
(2) Ungeachtet des Absatzes 1 können Leistungen, die auf
Grund des Sozialversicherungsrechts eines Vertragsstaats ge-
zahlt werden, nur in diesem Staat besteuert werden.
English
2. Notwithstanding the provisions of paragraph 1, benefits
paid under the social security legislation of a Contracting State
shall be taxable only in that State.
(3) Ungeachtet des Absatzes 1 können wiederkehrende und
einmalige Zahlungen eines Vertragsstaats, eines seiner Länder
oder einer ihrer Gebietskörperschaften an eine in dem anderen
Vertragsstaat ansässige Person als Entschädigung für politische
Verfolgung (einschließlich Wiedergutmachungsleistungen) oder
für Unrecht oder Schäden auf Grund von Kriegshandlungen oder
für einen Schaden, der als Folge des Wehr- oder Zivildienstes,
von Straftaten, Impfungen oder aus ähnlichen Gründen entstan-
den ist, nur im erstgenannten Staat besteuert werden.
English
3. Notwithstanding the provisions of paragraph 1, recurrent or
non-recurrent payments made by one of the Contracting States,
one of its “Länder”, or one of their political subdivisions or local
authorities to a resident of the other Contracting State as com-
pensation for political persecution (including restitution pay-
ments) or for injustice or damage sustained as a result of war or
for damage as a result of military or civil alternative service or of
a crime, a vaccination or for similar reasons shall be taxable only
in the first-mentioned State.
(4) Der Ausdruck „Rente“ bedeutet einen bestimmten Betrag,
der regelmäßig zu festgesetzten Zeitpunkten lebenslang oder
während eines bestimmten oder bestimmbaren Zeitabschnitts
auf Grund einer Verpflichtung zahlbar ist, die diese Zahlungen als
Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-
messene Leistung vorsieht.
English
4. The term “annuities” means certain amounts payable peri-
odically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in re-
turn for adequate and full consideration in money or money’s
worth.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
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. 2017 II S. 1077 | de-armenia-2017-base | de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27 | Article 17 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-armenia-2017-base/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
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. 2017 II S. 1077 · /library/originals/103515e4337ab964e0542efd759d25508881443a3192ccc83180be089e5739cb.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.