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, einem seiner
Länder oder einer ihrer Gebietskörperschaften oder einer
anderen juristischen Person des öffentlichen Rechts dieses
Staates an eine natürliche Person für die diesem Staat, einem
seiner Länder, einer ihrer Gebietskörperschaften oder einer
anderen juristischen Person des öffentlichen Rechts ge -
leisteten Dienste gezahlt 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 an sässig 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, a Land, a political
subdivision or a local authority thereof or some other legal
entity under public law of that State to an individual in respect
of services rendered to that State, Land, political subdivision
or local authority or some other legal entity under public law
shall be taxable only in that State.
b) However, such salaries, wages and other similar
remuneration shall be taxable only in the other Contracting
State if the services are rendered in that State and if 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) Ruhegehälter, die von einem Vertragsstaat, einem seiner
Länder, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts dieses Staates
oder aus von diesem Staat, einem seiner Länder, einer ihrer
Gebietskörperschaften oder einer anderen juristischen Per-
son des öffentlichen Rechts errichteten Sondervermögens an
eine natürliche Person für die diesem Staat, einem seiner
Länder, einer ihrer Gebiets körperschaften oder einer anderen
juristischen Person des öffentlichen Rechts geleisteten Dienste
gezahlt werden, können nur in diesem Staat besteuert wer-
den.
b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die natürliche Person in die-
sem Staat ansässig und ein Staatsangehöriger dieses Staa-
tes ist.
English
(2)
a) Any pension paid by, or out of funds created by, a
Contracting State, a Land, a political subdivision or a
local authority thereof or some other legal entity under public
law of that State to an individual in respect of services
rendered to that State, Land, political subdivision or local
authority or some other legal entity under public law shall be
taxable only in that State.
b) However, such pension 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 und ähnliche Vergütungen und Ruhe-
gehälter für Dienstleistungen, die im Zusammenhang mit einer
gewerblichen Tätigkeit eines Vertragsstaats, eines seiner Länder,
einer ihrer Gebietskörperschaften oder einer anderen juristischen
Person des öffentlichen Rechts dieses Staates erbracht werden,
sind die Artikel 14, 15, 16 oder 17 anzuwenden.
English
(3) The provisions of Articles 14, 15, 16, and 17 shall apply to
salaries, wages and other similar remuneration, and to pensions
in respect of services rendered in connection with a business
carried on by a Contracting State, a Land, a political subdivision
or a local authority thereof or some other legal entity under pub-
lic law of that State.
(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-
men eines Programms der wirtschaftlichen Zusammenarbeit
eines Vertragsstaats, eines seiner Länder oder einer ihrer
Gebietskörperschaften aus Mitteln, die ausschließlich von die-
sem Staat, dem Land oder der Gebietskörperschaft bereitgestellt
werden, an Fachkräfte oder freiwillige Helfer gezahlt werden, die
in den anderen Vertragsstaat mit dessen Zustimmung entsandt
worden sind.
English
(4) The provisions of paragraph (1) shall likewise apply in re-
spect of remuneration paid, under a development assistance
programme of a Contracting State, a Land, a political subdivision
or a local authority thereof, out of funds exclusively supplied by
that State, Land, political subdivision or local authority, to a
specialist or volunteer seconded to the other Contracting State
with the consent of that other State.
(5) Die Absätze 1 und 2 gelten entsprechend für Löhne, Ge-
hälter und ähnliche Vergütungen sowie Ruhegehälter, die an eine
natürliche Person für Tätigkeiten für das Goethe-Institut, den
Deutschen Akademischen Austauschdienst (DAAD) oder ähn -
liche Einrichtungen der Vertragsstaaten, auf die sich die zustän-
digen Behörden der Vertragsstaaten im gegenseitigen Einverneh-
men verständigt haben, gezahlt werden. Werden diese
Vergütungen im Gründungsstaat der Einrichtung nicht besteuert,
so gilt Artikel 14.
English
(5) The provisions of paragraphs (1) and (2) shall likewise ap-
ply in respect of wages, salaries and similar remuneration and
pensions paid to an individual for services rendered to the
Goethe Institute, the German Academic Exchange Service
(“Deutscher Akademischer Austauschdienst” – DAAD) or other
similar institutions of the Contracting States arranged by the
competent authorities of the Contracting States by mutual agree-
ment. If such remuneration is not taxed in the State where the
institution was founded, the provisions of Article 14 shall apply.
de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Greek and English as authentic. Only German and English are supplied; the authentic Greek version is NOT included. The clause gives English precedence in divergent interpretation of the German and Greek texts. 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-cyprus-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-18; consent law 2011-11-01; Gazette publication 2011-11-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 21/21 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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: 2021-02-19; entry into force: 2021-12-08; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1068 | de-cyprus-2011-base | de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07 | Article 18 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-cyprus-2011-base/de/articles/article-18/
Quellen, Fassung und Grenzen
Quellenfassung
de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Greek and English as authentic. Only German and English are supplied; the authentic Greek version is NOT included. The clause gives English precedence in divergent interpretation of the German and Greek texts. 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-cyprus-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-18; consent law 2011-11-01; Gazette publication 2011-11-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 21/21 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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: 2021-02-19; entry into force: 2021-12-08; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1068 · /library/originals/0c8dcee48ad21c3687410cb44153baa193fdd5dc5a59811a2f4000aca2cac4a1.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.