Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertrags-
staat ansässige Person aus unbewegli-
chem Vermögen (einschließlich der Ein-
künfte aus land- und forstwirtschaftlichen
Betrieben) bezieht, das im anderen Ver-
tragsstaat liegt, können im anderen Staat
besteuert werden.
Français
(1) Les revenus qu’un résident d’un État
contractant tire de biens immobiliers (y
compris les revenus des exploitations agri-
coles ou forestières) situés dans l’autre
État contractant, sont imposables dans cet
autre État.
(2) Der Ausdruck „unbewegliches Ver-
mögen“ hat die Bedeutung, die ihm nach
dem einschlägigen Steuerrecht des Ver-
tragsstaats zukommt, in dem das Vermö-
gen liegt. Der Ausdruck umfasst in jedem
Fall das Zubehör zum unbeweglichen Ver-
mögen, das lebende und tote Inventar
land- und forstwirtschaftlicher Betriebe, die
Rechte, für die die Vorschriften des Pri-
vatrechts über Grundstücke gelten, Nut-
zungsrechte an unbeweglichem Vermögen
sowie Rechte auf veränderliche oder feste
Vergütungen für die Ausbeutung oder das
Recht auf Ausbeutung von Mineralvorkom-
men, Quellen und anderen Bodenschätzen;
Schiffe und Luftfahrzeuge gelten nicht als
unbewegliches Vermögen.
Français
(2) L’expression «biens immobiliers» a le
sens qu’elle a aux fins de la législation fis-
cale pertinente de l’État contractant où les
biens considérés sont situés. L’expression
comprend en tous cas les accessoires, le
cheptel mort ou vif des exploitations agri-
coles et forestières, les droits auxquels
s’appliquent les dispositions du droit privé
concernant la propriété foncière, l’usufruit
des biens immobiliers et les droits à des
paiements variables ou fixes pour l’exploi-
tation ou la concession de l’exploitation de
gisements minéraux, sources et autres res-
sources naturelles; les navires et aéronefs
ne sont pas considérés comme des biens
immobiliers.
(3) Absatz 1 gilt für Einkünfte aus der
unmittelbaren Nutzung, der Vermietung
oder Verpachtung sowie jeder anderen Art
der Nutzung unbeweglichen Vermögens
und für Einkünfte aus der Veräußerung die-
ses Vermögens.
Français
(3) Les dispositions du paragraphe 1
s’appliquent aux revenus provenant de
l’exploitation directe, de la location ou de
l’affermage, ainsi que de toute autre forme
d’exploitation de biens immobiliers et aux
revenus provenant de l’aliénation de tels
biens.
(4) Die Absätze 1 und 3 gelten auch für
Einkünfte aus unbeweglichem Vermögen
eines Unternehmens und für Einkünfte aus
unbeweglichem Vermögen, das der Aus-
übung einer selbständigen Arbeit dient.
Français
(4) Les dispositions des paragraphes 1 et
3 s’appliquent également aux revenus pro-
venant des biens immobiliers d’une entre-
prise ainsi qu’aux revenus des biens immo-
biliers servant à l’exercice d’une profession
indépendante.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 6 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/de/articles/article-6/
Quellen, Fassung und Grenzen
Quellenfassung
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. 2002 II S. 670 · /library/originals/b18d48075a81ab71ecea288667b0233e95e88eb60f49e528f0f7f43491576cfd.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.