(1) Subject to the provisions of Articles
16, 18 and 19, salaries, wages and other
remuneration derived by a resident of a
Contracting State in respect of an employ-
ment shall be taxable only in that State
unless the employment is exercised in the
other Contracting State. If the employment
is so exercised, such remuneration as is
derived therefrom may be taxed in that
other State.
Français
(1) Sous réserve des dispositions des
articles 16, 18 et 19, les salaires, traite-
ments et autres rémunérations qu’un rési-
dent d’un État contractant reçoit au titre
d’un emploi salarié ne sont imposables que
dans cet État, à moins que l’emploi ne soit
exercé dans l’autre État contractant. Si
l’emploi y est exercé, les rémunérations
reçues à ce titre sont imposables dans cet
autre État.
(2) Notwithstanding the provisions of
paragraph 1, remuneration derived by a
resident of a Contracting State in respect
of an employment exercised in the other
Contracting State shall be taxable only in
the first-mentioned State if:
a) the recipient is present in the other
State for a period or periods not
exceeding in the aggregate 183 days in
any twelve-month period commencing
or ending in the fiscal year concerned,
and
b) the remuneration is paid by, or on
behalf of, an employer who is not a
resident of the other State, and
c) the remuneration is not borne by a per-
manent establishment or a fixed base
which the employer has in the other
State.
Français
(2) Nonobstant les dispositions du para-
graphe 1, les rémunérations qu’un résident
d’un État contractant reçoit au titre d’un
emploi salarié exercé dans l’autre État
contractant ne sont imposables que dans
le premier État si:
a) le bénéficiaire séjourne dans l’autre
État pendant une période ou des
périodes n’excédant pas au total 183
jours au cours de toute période de
douze mois commençant ou se termi-
nant dans l’année fiscale considérée, et
b) les rémunérations sont payées par un
employeur ou pour le compte d’un
employeur qui n’est pas un résident de
l’autre État, et
c) la charge des rémunérations n’est pas
supportée par un établissement stable
ou une base fixe que l’employeur a
dans l’autre État.
(3) Notwithstanding the preceding provi-
sions of this Article, remuneration derived
in respect of an employment exercised
aboard a ship or aircraft operated in inter-
national traffic by an enterprise of a Con-
tracting State may be taxed in that State.
Français
(3) Nonobstant les dispositions précé-
dentes du présent article, les rémunéra-
tions reçues au titre d’un emploi salarié
exercé à bord d’un navire ou d’un aéronef
exploité en trafic international par une
entreprise d’un État contractant sont impo-
sables dans cet État.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 15 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-15/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription