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.
Русский
1. Доходы, получаемые резидентом Договаривающегося
Государства от недвижимого имущества (включая доходы
от предприятий сельского и лесного хозяйства), распо-
ложенного в другом Договаривающемся Государстве, могут
облагаться налогами в этом другом Государстве.
(2) Der Ausdruck „unbewegliches Vermögen“ hat die
Bedeutung, 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 Ver-
gütungen für die Ausbeutung oder das Recht auf Ausbeutung
von Mineralvorkommen, Quellen und anderen natürlichen
Ressourcen; Schiffe und Luftfahrzeuge gelten nicht als unbe-
wegliches Vermögen.
Русский
2. Термин «недвижимое имущество» имеет то значение,
которое он имеет по законодательству того Договаривающе-
гося Государства, в котором находится рассматриваемое иму-
щество. Этот термин в любом случае включает имущество,
вспомогательное по отношению к недвижимому имуществу,
скот и оборудование, используемые в сельском и лесном
хозяйстве, права, к которым применяются положения зако-
нодательства в отношении земельной собственности, права
пользования недвижимым имуществом и права на перемен-
ные или фиксированные платежи, выплачиваемые в каче-
стве компенсации за разработку или право на разработку
минеральных ресурсов, источников и других природных ре-
сурсов; морские и воздушные суда не считаются недви-
жимым имуществом.
(3) Absatz 1 gilt auch für Einkünfte aus der unmittelbaren Nut-
zung, der Vermietung oder Verpachtung sowie jeder anderen Art
der Nutzung unbeweglichen Vermögens.
Русский
3. Положения пункта 1 настоящей статьи применяются
также к доходам от прямого использования недвижимого
имущества, сдачи его внаем или в аренду, а также от исполь-
зования недвижимого имущества в любой другой форме.
(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-
weglichem Vermögen eines Unternehmens und für Einkünfte
aus unbeweglichem Vermögen, das der Ausübung einer selb-
ständigen Arbeit dient.
Русский
4. Положения пунктов 1 и 3 настоящей статьи применя-
ются также к доходам от недвижимого имущества пред-
приятия и к доходам от недвижимого имущества, предна-
значенного для целей оказания независимых личных услуг.
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
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
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. 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: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2007 II S. 1034 | de-georgia-2007-base | de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13 | Article 6 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-georgia-2007-base/de/articles/article-6/
Quellen, Fassung und Grenzen
Quellenfassung
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
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
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. 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: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2007 II S. 1034 · /library/originals/6a8fbddefdaec0ca412fa4ead8dd1bbd81d7d8a3e4002f1ae4f24d58d4f705de.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.