Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1)
a) Gehälter, Löhne und ähnliche Vergütungen, ausgenommen
Ruhegehälter, die von einem Vertragsstaat oder einer seiner
Gebietskörperschaften an eine natürliche Person für diesem
Staat oder dieser Gebietskörperschaft geleistete Dienste ge-
zahlt werden, können nur in diesem Staat besteuert werden.
b) Diese Gehälter, Löhne und ähnlichen Vergütungen können
jedoch nur im anderen Vertragsstaat besteuert werden, wenn
die Dienste in diesem Staat geleistet werden und die natür -
liche Person in diesem Staat ansässig ist und
(i)
ein Staatsangehöriger dieses Staates ist oder
(ii)
nicht ausschließlich deshalb in diesem Staat ansässig
geworden ist, um die Dienste zu leisten.
English
1.
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State or a local authority
thereof to an individual in respect of services rendered to that
State or local authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remunera-
tion shall be taxable only in the other Contracting State if the
services are rendered in that State and the individual is a
resident of that State who:
(i)
is a national of that State; or
(ii)
did not become a resident of that State solely for the
purpose of rendering the services.
(2)
a) Ungeachtet des Absatzes 1 können Ruhegehälter und ähn -
liche Vergütungen, die von einem Vertragsstaat oder einer
seiner Gebietskörperschaften oder aus einem von diesem
Staat oder dieser Gebietskörperschaft errichteten Sonder -
ermögen an eine natürliche Person für diesem Staat oder die-
ser Gebietskörperschaft geleistete Dienste gezahlt werden,
nur in diesem Staat besteuert werden.
b) Diese Ruhegehälter und ähnlichen Vergütungen können
jedoch nur im anderen Vertragsstaat besteuert werden, wenn
die natürliche Person in diesem Staat ansässig ist und ein
Staatsangehöriger dieses Staates ist.
English
2.
a) Notwithstanding the provisions of paragraph 1, pensions and
other similar remuneration paid by, or out of funds created
by, a Contracting State or a local authority thereof to an
individual in respect of services rendered to that State or
local authority shall be taxable only in that State.
b) However, such pensions and other similar remuneration shall
be taxable only in the other Contracting State if the individual
is a resident of, and a national of, that State.
(3) Auf Gehälter, Löhne, Ruhegehälter und ähnliche Vergütun-
gen für Dienstleistungen, die im Zusammenhang mit einer Ge-
schäftstätigkeit eines Vertragsstaats oder einer seiner Gebiets-
körperschaften erbracht werden, sind die Artikel 15, 16, 17
oder 18 anzuwenden.
English
3. The provisions of Articles 15, 16, 17 and 18 shall apply to
salaries, wages, pensions, and other similar remuneration in
respect of services rendered in connection with a business
carried on by a Contracting State or a local authority thereof.
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
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 Chinese 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-china-2015-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. 2015 II S. 1647 | de-china-2015-base | de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-china-2015-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
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 Chinese 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-china-2015-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. 2015 II S. 1647 · /library/originals/cd1af445f63ff433a95b45e466337082392d2ec4858cfcaad4629d1bd22b5d2a.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.