Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-
son aus unbeweglichem Vermögen (einschließlich aus Land- und
Forstwirtschaft) bezieht, das im anderen Vertragsstaat liegt, kön-
nen im anderen Vertragsstaat besteuert werden.
English
(1) Income derived by a resident of a Contracting State
from immovable property (including from agriculture or forestry)
situated in the other Contracting State may be taxed in that other
Contracting State.
(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-
tung, die ihm nach dem Recht des Vertragsstaats zukommt, in
dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall
a) eine Grundstückspacht oder sonstige Rechte an Grund und
Boden,
b) Zubehör zum unbeweglichen Vermögen,
c) lebendes und totes Inventar land- und forstwirtschaftlicher
Betriebe,
d) die Rechte, für die die Vorschriften des Privatrechts über
Grundstücke gelten,
e) Nutzungsrechte an unbeweglichem Vermögen,
f) ein Recht auf die Erforschung von Mineral-, Öl- oder Gasvor-
kommen oder sonstigen natürlichen Ressourcen und das
Recht auf Ausbeutung dieser Vorkommen oder Ressourcen
sowie
g) ein Recht auf veränderliche oder feste Vergütungen für oder
in Bezug auf die Ausbeutung oder das Recht auf Erforschung
oder Ausbeutung von Mineral-, Öl- oder Gasvorkommen,
Steinbrüchen oder anderen Stätten der Ausbeutung natür -
licher Ressourcen.
Seeschiffe und Luftfahrzeuge gelten nicht als unbewegliches Ver-
mögen.
English
(2) The term “immovable property” shall have the meaning
which it has under the law of the Contracting State in which the
property in question is situated. The term shall in any case
include:
a) a lease of land or any other interest in or over land;
b) property accessory to immovable property;
c) livestock and equipment used in agriculture and forestry;
d) rights to which the provisions of general law respecting land-
ed property apply;
e) usufruct of immovable property;
f) a right to explore for mineral, oil or gas deposits or other
natural resources, and a right to mine those deposits or
resources; and
g) a right to receive variable or fixed payments either as consid-
eration for or in respect of the exploitation of, or the right to
explore or exploit, mineral, oil or gas deposits, quarries or
other places of extraction or exploitation of natural resources.
Ships and aircraft shall not be regarded as immovable property.
(3) Sämtliche in Absatz 2 genannten Rechte gelten als dort
befindlich, wo sich das unbewegliche Vermögen, die Grundstücke,
der Grund und Boden, das Mineral-, Öl- oder Gasvorkommen,
die Steinbrüche, die mineralischen oder natürlichen Ressourcen
befinden oder dort, wo gegebenenfalls die Ausbeutung stattfin-
det.
English
(3) Any interest or right referred to in paragraph 2 shall be
regarded as situated where the immovable property, landed
property, land, mineral, oil or gas deposits, quarries, mineral
resources or natural resources, as the case may be, are situated
or where the exploration may take place.
(4) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,
der Vermietung oder Verpachtung sowie jeder anderen Art der
Nutzung unbeweglichen Vermögens.
English
(4) The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
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 6 | 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-6/
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.