Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne, die eine in einem Vertragsstaat ansässige Person
aus der Veräußerung unbeweglichen Vermögens im Sinne des
Artikels 6 erzielt, das im anderen Vertragsstaat liegt, können 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 and
situated in the other Contracting State may be taxed in that other
State.
(2) Gewinne, die eine in einem Vertragsstaat ansässige Person
aus der Veräußerung von Aktien und sonstigen Anteilen erzielt,
deren Aktivvermögen zu mehr als 50 vom Hundert mittelbar oder
unmittelbar aus unbeweglichem Vermögen besteht, das im an-
deren Vertragsstaat liegt, können im anderen Staat besteuert
werden.
English
(2) Gains derived by a resident of a Contracting State from the
alienation of shares and similar rights deriving more than 50 per
cent of their value directly or indirectly from immovable property
situated in the other Contracting State may be taxed in that other
State.
(3) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-
men eines Vertragsstaats im anderen Vertragsstaat hat, ein-
schließlich derartiger Gewinne, die bei der Veräußerung einer sol-
chen Betriebsstätte (allein oder mit dem übrigen Unternehmen)
erzielt werden, können 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 Contracting
State, including such gains from the alienation of such a perma-
nent establishment (alone or with the whole enterprise), may be
taxed in that other State.
(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden, und
von beweglichem Vermögen, das dem Betrieb dieser Schiffe
oder Luftfahrzeuge dient, können nur in dem Vertragsstaat be-
steuert werden, in dem sich der Ort der tatsächlichen Geschäfts-
leitung des Unternehmens befindet.
English
(4) Gains from the alienation of ships or aircraft operated in
international traffic or movable property pertaining to the opera-
tion of such ships or aircraft, shall be taxable only in the
Contracting 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 Vertragsstaat
besteuert werden, in dem der Veräußerer ansässig ist, wenn diese
Person der Nutzungsberechtigte dieser Veräußerungsgewinne
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 if that resident
is the beneficial owner of such capital gains.
(6) Bei einer Person, die in einem Vertragsstaat ansässig war
und im anderen Vertragsstaat ansässig geworden ist, berührt
Absatz 5 nicht das Recht des erstgenannten Staates, die in dem
Vermögen dieser Person zum Zeitpunkt des Wegzugs enthalte-
nen stillen Reserven nach seinen innerstaatlichen Rechtsvor-
schriften zu besteuern. Bei anschließender Veräußerung dieses
Vermögens werden die zum Zeitpunkt des Wegzugs in diesem
Vermögen enthaltenen stillen Reserven nicht im anderen Staat
besteuert.
English
(6) Where a person was a resident of a Contracting State and
has become a resident of the other Contracting State, para-
graph 5 shall not prevent the first-mentioned State from taxing
under its domestic law the accrued capital gains attributable to
the property of that person at the time of change of residence.
In the case of subsequent alienation of such property the
accrued capital gains attributable to such property up to the time
of change of residence shall not be taxed in the other State.
de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26
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 source supplies German and English versions. The signing clause also identifies Hebrew as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-israel-2015-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 2014-08-21; consent law 2015-11-20; gazette publication 2015-11-26. 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: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. August 1966, 24. September 1979, 9. Mai 2016. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Israel R-P P: 24.05.2019 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2015 II S. 1301 | de-israel-2015-base | de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-israel-2015-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-israel-2015-base | BGBl. 2015 II S. 1301 | signed 2014-08-21 | published 2015-11-26 | Signed: 2014-08-21 | Gazette publication: 2015-11-26
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 source supplies German and English versions. The signing clause also identifies Hebrew as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-israel-2015-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 2014-08-21; consent law 2015-11-20; gazette publication 2015-11-26. 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: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. August 1966, 24. September 1979, 9. Mai 2016. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Israel R-P P: 24.05.2019 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2015 II S. 1301 · /library/originals/ff254953ab5239e44eff46f0a53497b4733c71eac974cf7ac823a13cb8a02bd9.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.