Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Zahlungen, die ein Student, ein Lehrling oder ein kaufmän-
nischer, technischer, land- oder forstwirtschaftlicher Auszubil-
dender, der sich in einem Vertragsstaat ausschließlich zum
Studium oder zur Ausbildung aufhält und im anderen Vertrags-
staat ansässig ist oder dort unmittelbar vor der Einreise in den
erstgenannten Staat ansässig war, für seinen Unterhalt, sein
Studium oder seine Ausbildung erhält, dürfen im erstgenannten
Staat nicht besteuert werden, sofern diese Zahlungen aus
Quellen außerhalb dieses Staates stammen.
Suomi
(1) Rahamääristä, jotka opiskelija, ammattioppilas tai liikealan,
teollisuuden, maatalouden tai metsätalouden harjoittelija, joka
asuu tai välittömästi ennen oleskeluaan sopimusvaltiossa asui
toisessa sopimusvaltiossa ja joka oleskelee ensiksi mainitussa
valtiossa yksinomaan koulutuksensa tai harjoittelunsa vuoksi, saa
elatustaan, koulutustaan tai harjoitteluaan varten, ei tässä
valtiossa veroteta, edellyttäen, että nämä rahamäärät kertyvät
tämän valtion ulkopuolella olevista lähteistä.
(2) Vergütungen, die ein Student einer Universität oder sons-
tigen Hochschuleinrichtung in einem Vertragsstaat oder ein Lehr-
ling oder kaufmännischer, technischer, land- oder forstwirtschaft-
licher Auszubildender, der in diesem Vertragsstaat ansässig ist
oder dort unmittelbar vor der Einreise in den anderen Vertrags-
staat ansässig war und sich im anderen Vertragsstaat insgesamt
nicht länger als 183 Tage aufhält, für in diesem anderen Staat
geleistete Dienste erhält, dürfen in diesem anderen Staat nicht
besteuert werden, sofern die Dienste mit seinem Studium oder
seiner Ausbildung in Zusammenhang stehen und die Vergütun-
gen für seinen Unterhalt erforderliche Einkünfte darstellen.
Suomi
(2) Sopimusvaltiossa olevan yliopiston, korkeakoulun tai muun
ylemmän oppilaitoksen opiskelijaa tahi ammattioppilasta tai
liikealan, teollisuuden, maatalouden tai metsätalouden
harjoittelijaa, joka asuu tai välittömästi ennen oleskeluaan
toisessa
sopimusvaltiossa
asui
ensiksi
mainitussa
sopimusvaltiossa ja joka yhtäjaksoisesti oleskelee toisessa
sopimusvaltiossa enintään 183 päivää, ei veroteta tässä toisessa
valtiossa hyvityksestä, joka saadaan tässä valtiossa tehdystä
työstä, edellyttäen että työ liittyy hänen opintoihinsa tai
harjoitteluunsa ja hyvitys koostuu hänen elatustaan varten
välttämättömistä ansioista.
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
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
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-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 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; 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. 2017 II S. 466 | de-finland-2017-base | de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
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
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-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 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; 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. 2017 II S. 466 · /library/originals/b40752276bf6c02a9bbb6a1f52ef966349d6f466dd4f04e7c39343426dff343d.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.