(1) Voitosta, jonka sopimusvaltiossa asuva henkilö saa
6 artiklan 2 kappaleessa tarkoitetun ja toisessa sopimusvaltiossa
olevan kiinteän omaisuuden luovutuksesta, voidaan verottaa
tässä toisessa valtiossa.
(2) Voitosta, jonka sopimusvaltiossa asuva henkilö saa
sellaisten yhtiöiden osakkeiden tai muiden osuuksien
luovutuksesta, joiden varoista enemmän kuin 50 prosenttia
koostuu toisessa sopimusvaltiossa olevasta kiinteästä
omaisuudesta, voidaan verottaa tässä toisessa valtiossa.
(3) Voitosta, joka saadaan sopimusvaltiossa olevan yrityksen
toisessa sopimusvaltiossa olevan kiinteän toimipaikan
liikeomaisuuteen kuuluvan irtaimen omaisuuden luovutuksesta,
voidaan verottaa tässä toisessa valtiossa. Sama koskee voittoa,
joka saadaan tällaisen kiinteän toimipaikan luovutuksesta
(erillisenä tai koko yrityksen mukana).
(4) Voitosta, jonka sopimusvaltiossa oleva yritys saa
kansainväliseen liikenteeseen käytetyn laivan tai ilma-aluksen
taikka tällaisen laivan tai ilma-aluksen käyttämiseen liittyvän
irtaimen omaisuuden luovutuksesta, verotetaan vain tässä
valtiossa.
(5) Voitosta, joka saadaan muun kuin tämän artiklan edellä
olevissa kappaleissa tarkoitetun omaisuuden luovutuksesta,
verotetaan vain siinä sopimusvaltiossa, jossa luovuttaja asuu.
(6) Milloin luonnollinen henkilö on asunut sopimusvaltiossa
vähintään viisi vuotta ja hänestä on tullut toisessa
sopimusvaltiossa asuva, 5 kappale ei vaikuta ensiksi mainitun
valtion oikeuteen verottaa henkilöä ensiksi mainitussa valtiossa
asuvan yhtiön osuuksien hänen asuinpaikkansa vaihtumiseen
asti tapahtuneesta arvonnoususta sisäisten oikeusmääräystensä
mukaisesti. Toinen valtio ei tässä tapauksessa saa myöhempää
arvonnousua määritettäessä lukea mukaan ensiksi mainitussa
valtiossa verotettua arvonnousua.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
fi · 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 13 | fi | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/fi/articles/article-13/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
fi · authentic-language-transcription · machine-transcription