1. С учетом положений статей 16 – 19 настоящего Согла-
шения жалованье, заработная плата и аналогичные возна-
граждения, получаемые резидентом Договаривающегося
Государства от работы по найму, могут облагаться налогом
только в этом Государстве, если только работа не выпол-
няется в другом Договаривающемся Государстве. Если
работа выполняется в нем, то полученные в этой связи
вознаграждения могут облагаться налогом в этом другом
Государстве.
2. Несмотря на положения пункта 1 настоящей статьи,
вознаграждения, получаемые резидентом Договаривающе-
гося Государства в связи с работой по найму, осуществля-
емой в другом Договаривающемся Государстве, могут обла-
гаться налогом только в первом упомянутом Государстве,
если:
a) получатель пребывает в другом Государстве в общей слож-
ности не более чем 183 дня в течение любого две-
надцатимесячного периода, начинающегося или закан-
чивающегося в соответствующем налоговом году, и
b) вознаграждения выплачиваются работодателем или от
имени работодателя, который не является резидентом
другого Государства, и
c) расходы по выплате вознаграждений не несут посто-
янное учреждение или постоянная база, которые рабо-
тодатель имеет в другом Государстве.
3. Несмотря на предыдущие положения настоящей статьи,
вознаграждения за работу по найму, которая осуществля-
ется на борту морского или воздушного судна, эксплуа-
тируемого в международных перевозках, могут облагаться
налогом в том Договаривающемся Государстве, в котором
находится место фактического управления предприятия,
эксплуатирующего судно или воздушное судно.
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
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
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.
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 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.
Protocols and later instruments
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.
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 15 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-georgia-2007-base/ru/articles/article-15/
Source, edition and limits
Source edition
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
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
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.
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 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.
Protocols and later instruments
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.