(1) Palkasta ja muusta sellaisesta hyvityksestä, jonka
sopimusvaltio, jokin sen osavaltio, sopimusvaltion tai osavaltion
valtiollinen osa tai paikallisviranomainen tai muu tämän valtion
julkisoikeudellinen oikeushenkilö maksaa luonnolliselle henkilölle
työstä, joka tehdään tämän valtion, osavaltion, valtiollisen osan
tai paikallisviranomaisen tai muun julkisoikeudellisen
oikeushenkilön palveluksessa, verotetaan vain tässä valtiossa.
Tällaisesta palkasta ja muusta sellaisesta hyvityksestä verotetaan
kuitenkin vain toisessa sopimusvaltiossa, jos työ tehdään tässä
valtiossa ja henkilö asuu tässä valtiossa, ja
a) hän on tämän valtion kansalainen tai
b) hänestä ei tullut tässä valtiossa asuvaa ainoastaan tämän
työn tekemiseksi.
(2) Eläkkeistä ja muusta sellaisesta hyvityksestä, jonka
sopimusvaltio, jokin sen osavaltio, sopimusvaltion tai osavaltion
valtiollinen osa tai paikallisviranomainen tai muu tämän valtion
julkisoikeudellinen oikeushenkilö maksaa, tai joka maksetaan
niiden perustamista rahastoista, luonnolliselle henkilölle työstä,
joka on tehty tämän valtion, osavaltion, valtiollisen osan tai
paikallisviranomaisen tai muun julkisoikeudellisen oikeushenkilön
palveluksessa, verotetaan 1 kappaleen estämättä vain tässä
valtiossa. Tällaisesta eläkkeestä ja muusta sellaisesta
hyvityksestä verotetaan kuitenkin vain toisessa sopimusvaltiossa,
jos henkilö asuu tässä valtiossa ja on tämän valtion kansalainen.
(3) Tämän sopimuksen 14, 15, 16 ja 17 artiklaa sovelletaan
palkkaan, eläkkeeseen ja muuhun sellaiseen hyvitykseen, joka
maksetaan sopimusvaltion, jonkin sen osavaltion, sopimusvaltion
tai osavaltion valtiollisen osan tai paikallisviranomaisen tai muun
tämän valtion julkisoikeudellisen oikeushenkilön harjoittaman
liiketoiminnan yhteydessä tehdystä työstä.
(4) Tämän artiklan 1 ja 2 kappaletta on sovellettava
myös Goethe-Instituutille ja Deutscher Akademischer
Austauschdienstille (DAAD) suoritetusta työstä luonnollisille
henkilöille maksettuun palkkaan, eläkkeeseen ja muuhun
sellaiseen hyvitykseen. Jos tällaisesta hyvityksestä ei veroteta
siinä valtiossa, jossa laitos on perustettu, sovelletaan 14 artiklaa.
Toimivaltaiset viranomaiset voivat keskinäisellä sopimuksella
sopia sopimusvaltioiden muiden samankaltaisten laitosten
hyvityksen vastaavasta kohtelusta.
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 18 | 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-18/
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