Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhe-
gehälter und ähnliche Vergütungen oder Renten, die eine in
einem Vertragsstaat ansässige Person aus dem anderen Ver-
tragsstaat erhält, nur im erstgenannten Staat besteuert werden.
English
(1) Subject to the provisions of paragraph 2 of Article 18,
pensions and similar payments or annuities paid to a resident of
a Contracting State from the other Contracting State shall be
taxable only in the first-mentioned State.
(2) Bezüge, die eine in einem Vertragsstaat ansässige natür-
liche Person aus gesetzlichen Sozialversicherungssystemen
des anderen Vertragsstaats erhält, können abweichend von
Absatz 1 nur in diesem anderen Staat besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1, payments
received by an individual being a resident of a Contracting
State, from statutory social security schemes of the other Con-
tracting State shall be taxable only in that other State.
(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-
tragsstaat oder eine seiner Gebietskörperschaften an eine im
anderen Vertragsstaat ansässige Person als Entschädigung für
politische Verfolgung oder für Unrecht oder Schäden aufgrund
von Kriegshandlungen (einschließlich Wiedergutmachungsleis-
tungen) oder des Wehr- oder Zivildienstes oder eines Verbre-
chens, einer Impfung oder ähnlicher Vorkommnisse zahlt, kön-
nen abweichend von Absatz 1 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 or a political subdivision thereof to a person resident in
the other Contracting State as compensation for political perse-
cution or for an injury or damage sustained as a result of war
(including restitution payments) or of military or civil alternative
service or of a crime, vaccination or a similar event shall be tax-
able only in the first-mentioned State.
(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag,
der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich
oder während eines bestimmten oder bestimmbaren Zeitab-
schnitts aufgrund einer Verpflichtung zahlbar ist, die diese Zah-
lungen als Gegenleistung für eine in Geld oder Geldeswert
bewirkte angemessene Leistung vorsieht.
English
(4) The term “annuities” means certain amounts payable
periodically at stated times, for life or for a specified or ascer-
tainable period of time, under an obligation to make the pay-
ments in return for adequate and full consideration in money or
money’s worth.
(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,
die eine in einem Vertragsstaat ansässige Person an eine im
anderen Vertragsstaat ansässige Person zahlt, sind in dem
anderen Staat von der Steuer befreit. Insoweit als diese Unter-
haltszahlungen im erstgenannten Staat bei der Berechnung des
steuerpflichtigen Einkommens des Zahlungsverpflichteten
abzugsfähig sind, können sie im anderen Staat besteuert wer-
den. Steuerfreibeträge zur Milderung der sozialen Lasten gelten
nicht als abzugsfähig im Sinne dieser Bestimmung.
English
(5) Maintenance payments, including those for children,
made by a resident of one Contracting State to a resident of the
other Contracting State shall be exempted from tax in that other
State. Inasmuch as such maintenance payments are deductible
in the first-mentioned State in computing the taxable income of
the payer, they may be taxed in that other State. Tax allowances
in mitigation of social burdens are not deemed to be deductible
for the purposes of this paragraph.
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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 Bulgarian 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-bulgaria-2010-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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1286 | de-bulgaria-2010-base | de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23 | Article 17 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-bulgaria-2010-base/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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 Bulgarian 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-bulgaria-2010-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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1286 · /library/originals/6b31dd652c3474a357d75ba5b253c35c4bf30589b7fac5b8ec437b6f4fe5f741.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.