Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung unbeweglichen Vermögens im Sinne
des Artikels 6 bezieht, das im anderen Vertragsstaat liegt, kön-
nen im anderen Staat besteuert werden.
English
(1) Gains derived by a resident of a Contracting State from
the alienation of immovable property referred to in Article 6
situated in the other Contracting State may be taxed in that
other State.
(2) Gewinne aus der Veräußerung von Aktien und sonstigen
Anteilen an einer Gesellschaft, deren Aktivvermögen – direkt
oder indirekt – überwiegend aus unbeweglichem Vermögen in
einem Vertragsstaat besteht, können in diesem Staat besteuert
werden.
English
(2) Gains from the alienation of shares and similar rights in a
company, the assets of which consist – directly or indirectly –
principally of immovable property situated in a Contracting
State, may be taxed in that State.
(3) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unter-
nehmen eines Vertragsstaats im anderen Vertragsstaat hat,
oder das zu einer festen Einrichtung gehört, die einer in einem
Vertragsstaat ansässigen Person für die Ausübung einer selb-
ständigen Arbeit im anderen Vertragsstaat zur Verfügung steht,
einschließlich derartiger Gewinne, die bei der Veräußerung einer
solchen Betriebsstätte (allein oder mit dem übrigen Unterneh-
men) oder einer solchen festen Einrichtung erzielt werden, kön-
nen im anderen Staat besteuert werden.
English
(3) Gains from the alienation of movable property forming
part of the business property of a permanent establishment
which an enterprise of a Contracting State has in the other Con-
tracting State, or of movable property pertaining to a fixed base
available to a resident of a Contracting State in the other Con-
tracting State for the purpose of performing independent per-
sonal services including such gains from the alienation of such
a permanent establishment (alone or with the whole enterprise),
or of such fixed base may be taxed in that other State.
(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden,
oder von beweglichem Vermögen, das dem Betrieb dieser
Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-
staat besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
English
(4) Gains from the alienation of ships or aircraft operated in
international traffic or movable property pertaining to the oper-
ation of such ships or aircraft, shall be taxable only in the Con-
tracting State in which the place of effective management of the
enterprise is situated.
(5) Gewinne aus der Veräußerung des in den Absätzen 1
bis 4 nicht genannten Vermögens können nur in dem Vertrags-
staat besteuert werden, in dem der Veräußerer ansässig ist.
English
(5) Gains from the alienation of any property other than that
referred to in paragraphs 1 to 4, shall be taxable only in the Con-
tracting State of which the alienator is a resident.
(6) Bei einer natürlichen Person, die in einem Vertragsstaat
während mindestens fünf Jahren ansässig war und die im ande-
ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht
das Recht des erstgenannten Staates, bei Anteilen an Gesell-
schaften, die im erstgenannten Vertragsstaat ansässig sind,
nach seinen innerstaatlichen Rechtsvorschriften bei der Person
einen Vermögenszuwachs bis zu ihrem Wohnsitzwechsel zu
besteuern. In diesem Fall wird der im erstgenannten Staat
besteuerte Vermögenszuwachs bei der Ermittlung des späteren
Vermögenszuwachses durch den anderen Staat nicht einbe-
zogen.
English
(6) Where an individual was a resident of a Contracting State
for a period of 5 years or more and has become a resident of the
other Contracting State, paragraph 5 shall not prevent the first-
mentioned State from taxing under its domestic law the capital
appreciation of shares in a company resident in the first-men-
tioned State for the period of residency of that individual in the
first-mentioned State. In such case, the appreciation of capital
taxed in the first-mentioned State shall not be included in the
determination of the subsequent appreciation of capital by the
other State.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 · /library/originals/e3c222b396223548224515dc47d5b78cce7a3f00e618b9cba2300721e7795798.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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