Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 16 bis 19 können Gehäl-
ter, Löhne und ähnliche Vergütungen, die eine in einem
Vertragstaat ansässige Person aus unselbständiger Arbeit
bezieht, nur in diesem Staat besteuert werden, es sei
denn, daß die Arbeit in dem anderen Vertragstaat aus-
geübt wird. Wird die Arbeit dort ausgeübt, so können
die dafür bezogenen Vergütungen in dem anderen Staat
besteuert werden.
English
(1) Subject to the provisions of Articles 16 to 19,
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 remunera-
tion as is derived therefrom may be taxed in that other
State.
(2) Ungeachtet des Absatzes 1 können Vergütungen,
die eine in einem Vertragstaat ansässige Person für eine
in dem anderen Vertragstaat ausgeübte unselbständige
Arbeit bezieht, nur in dem erstgenannten Staat besteuert
werden, wenn
a) der Empfänger sich in dem anderen Staat insgesamt
nicht länger als 183 Tage während des betreffenden
Veranlagungsjahrs aufhält,
b) die Vergütungen von einem Arbeitgeber oder für
einen Arbeitgeber gezahlt werden, der nicht in dem
anderen Staat ansässig ist, und
die Vergütungen nicht von einer Betriebstätte oder
Cc
einer festen Einrichtung getragen werden, die der
Arbeitgeber in dem anderen Staat hat.
English
(2) Notwithstanding the provisions of paragraph (1), re-
muneration derived by a resident of a Contracting State
in respect of an employment exercised in the other Con-
tracting State shall be taxable only in the first-mention-
ed State if
(a) the recipient is present in the other State for a period
or periods not exceeding in the aggregate 183 days
in the year of assessment concerned; and
(b) the remuneration is paid by, or on behalf of, an em-
ployer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent estab-
lishment or a fixed base which the employer has in
the other State. .
(3) Ungeachtet der vorstehenden Bestimmungen dieses
Artikels kénnen Vergiitungen fiir unselbstandige Arbeit,
die an Bord eines Seeschiffes oder Luftfahrzeuges im
internationalen Verkehr ausgetibt wird, in dem Vertrag-
staat besteuert werden, in dem sich der Ort der tatsäch-
lichen Geschäftsleitung des Unternehmens befindet.
English
(3) Notwithstanding the preceding provisions of this
Article, remuneration in respect of an employment exer-
cised aboard a ship or aircraft in international traffic,
may be taxed in the Contracting State in which the piace
of effective management of the enterprise is situated.
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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. 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. 1976 II S. 1194 | de-jamaica-1976-base | de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17 | Article 15 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/de/articles/article-15/
Quellen, Fassung und Grenzen
Quellenfassung
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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. 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. 1976 II S. 1194 · /library/originals/9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c.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.