Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 15 bis 18 können Gehälter, Löhne
und ähnliche Vergütungen, die eine in einem Vertragsstaat
ansässige Person aus unselbständiger Arbeit bezieht, nur in
diesem Staat besteuert werden, es sei denn, die Arbeit wird im
anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausgeübt,
so können die dafür bezogenen Vergütungen im anderen Staat
besteuert werden.
English
(1) Subject to the provisions of Articles 15 to 18, salaries,
wages and other similar remuneration derived by a resident of a
Contracting State in respect of an employment shall be taxable
only in that State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such
remuneration as is derived therefrom may be taxed in that other
State.
(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine
in einem Vertragsstaat ansässige Person für eine im anderen Ver-
tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-
genannten Staat besteuert werden, wenn
a) der Empfänger sich im anderen Staat insgesamt nicht länger
als 183 Tage innerhalb eines Zeitraums von 12 Monaten, der
während des betreffenden Steuerjahres beginnt oder endet,
aufhält und
b) die Vergütungen von einem Arbeitgeber oder für einen
Arbeitgeber gezahlt werden, der nicht im anderen Staat an-
sässig ist, und
c) die Vergütungen nicht von einer Betriebsstätte getragen wer-
den, die der Arbeitgeber im anderen Staat hat.
English
(2) Notwithstanding the provisions of paragraph 1, remuner-
ation derived by a resident of a Contracting State in respect of
an employment exercised in the other Contracting State shall be
taxable only in the first mentioned State if:
a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year
concerned, and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment
which the employer has in the other State.
(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-
kels können Vergütungen für eine an Bord eines Seeschiffs oder
Luftfahrzeugs im internationalen Verkehr ausgeübte unselbstän-
dige Arbeit in dem Vertragsstaat besteuert werden, in dem sich
der Ort der tatsächlichen Geschäftsleitung des Unternehmens
befindet, das das Schiff oder Luftfahrzeug betreibt.
English
(3) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic may be
taxed in the Contracting State in which the place of effective
management of the enterprise which operates the ship or aircraft
is situated.
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 14 | 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-14/
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.