Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,
die in den vorstehenden Artikeln nicht behandelt wurden, können
ungeachtet ihrer Herkunft nur in diesem Staat besteuert werden.
English
(1) Items of income of a resident of a Contracting State, wher-
ever arising, not dealt with in the foregoing Articles of this Agree-
ment shall be taxable only in that State.
(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-
lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-
wenden, die eine in einem Vertragsstaat ansässige Person be-
zieht, die im anderen Vertragsstaat eine Geschäftstätigkeit durch
eine dort gelegene Betriebsstätte ausübt, zu der die Rechte oder
Vermögenswerte, für die die Einkünfte gezahlt werden, tatsäch-
lich gehören. In diesem Fall ist Artikel 7 anzuwenden. Umfassen
die Einkünfte jedoch Dividenden, die eine im erstgenannten Staat
ansässige Gesellschaft zahlt, oder aus diesem Staat stammende
Zinsen oder Lizenzgebühren, so können die Einkünfte in diesem
Staat zu den in Artikel 10 Absatz 2, Artikel 11 Absatz 2 bezie-
hungsweise Artikel 12 Absatz 2 vorgesehenen Sätzen besteuert
werden.
English
(2) The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in para-
graph 2 of Article 6, derived by a resident of a Contracting State
who carries on business in the other Contracting State through
a permanent establishment situated therein and the right or prop-
erty in respect of which the income is paid is effectively connect-
ed with such permanent establishment. In such case the provi-
sions of Article 7 shall apply. Where, however, the income
comprises dividends paid by a company which is a resident of
the first-mentioned State, or interest or royalties arising in that
State, the income may be taxed in that State at the rates provid-
ed in paragraphs 2 of Article 10, paragraph 2 of Article 11 or
paragraph 2 of Article 12 respectively.
(3) Ungeachtet der Absätze 1 und 2 können in den vorstehen-
den Artikeln nicht behandelte Einkünfte einer in einem Vertrags-
staat ansässigen Person aus Quellen im anderen Vertragsstaat
auch im anderen Vertragsstaat besteuert werden.
English
(3) Notwithstanding the provisions of paragraphs 1 and 2,
items of income of a resident of a Contracting State not dealt
with in the foregoing Articles of this Agreement from sources in
the other Contracting State may also be taxed in the other
Contracting State.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
German and English versions are present in the source and are identified by the signing 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-australia-2016-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. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 20 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
German and English versions are present in the source and are identified by the signing 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-australia-2016-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. 2016 II S. 1114 · /library/originals/d58aaf6b2bd90a6abde579523b333041459f4e6c76a0fed3a730e1b9f01122a9.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.