Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-
son aus unbeweglichem Vermögen (einschließlich der Einkünfte
aus land- und forstwirtschaftlichen Betrieben) bezieht, das im
anderen Vertragsstaat liegt, können im anderen Staat besteuert
werden.
Suomi
(1) Tulosta, jonka sopimusvaltiossa asuva henkilö saa toisessa
sopimusvaltiossa olevasta kiinteästä omaisuudesta (siihen
luettuna maataloudesta tai metsätaloudesta saatu tulo), voidaan
verottaa tässä toisessa valtiossa.
(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-
tung, die ihm nach dem Recht des Vertragsstaats zukommt, in
dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das
Zubehör zum unbeweglichen Vermögen, das lebende und tote
Inventar land- und forstwirtschaftlicher Betriebe, die Rechte, für
die die Vorschriften des Privatrechts über Grundstücke gelten,
Nutzungsrechte an unbeweglichem Vermögen sowie Rechte auf
veränderliche oder feste Vergütungen für die Ausbeutung oder
das Recht auf Ausbeutung von Mineralvorkommen, Quellen und
anderen natürlichen Ressourcen; Schiffe und Luftfahrzeuge gel-
ten nicht als unbewegliches Vermögen.
Suomi
(2) Sanonnalla „kiinteä omaisuus“ on sen sopimusvaltion
lainsäädännön mukainen merkitys, jossa omaisuus on. Sanonta
käsittää kuitenkin aina kiinteän omaisuuden tarpeiston,
maataloudessa ja metsätaloudessa käytetyn elävän ja elottoman
irtaimiston, oikeudet, joihin sovelletaan yksityisoikeuden kiinteää
omaisuutta koskevia määräyksiä, kiinteän omaisuuden
käyttöoikeuden sekä oikeudet määrältään muuttuviin tai
kiinteisiin korvauksiin, jotka saadaan kivennäisesiintymien,
lähteiden ja muiden luonnonvarojen hyväksikäytöstä tai
oikeudesta niiden hyväksikäyttöön; laivoja, veneitä ja ilma-aluksia
ei pidetä kiinteänä omaisuutena.
(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,
der Vermietung oder Verpachtung sowie jeder anderen Art der
Nutzung unbeweglichen Vermögens.
Suomi
(3) Tämän artiklan 1 kappaletta sovelletaan tuloon, joka
saadaan kiinteän omaisuuden välittömästä käytöstä, sen
vuokralle antamisesta tai muusta käytöstä.
(4) Berechtigt der Besitz von Aktien oder anderen Gesell-
schaftsanteilen den Inhaber dieser Aktien oder Gesellschaftsan-
teile zur Nutzung unbeweglichen Vermögens der Gesellschaft,
können die Einkünfte aus der unmittelbaren Nutzung, der Ver-
mietung oder Verpachtung sowie jeder anderen Art des Ge-
brauchs dieses Nutzungsrechts in dem Vertragsstaat besteuert
werden, in dem das unbewegliche Vermögen liegt.
Suomi
(4) Jos osakkeiden tai muiden yhtiöosuuksien omistus
oikeuttaa osakkeiden tai yhtiöosuuksien omistajan hallitsemaan
yhtiölle kuuluvaa kiinteää omaisuutta, voidaan tulosta, joka
saadaan tällaisen hallintaoikeuden välittömästä käytöstä,
vuokralleannosta tai muusta käytöstä, verottaa siinä
sopimusvaltiossa, jossa kiinteä omaisuus on.
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 6 | 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-6/
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.