Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vergütungen einschließlich Ruhegehälter, die von
einem Vertragstaat, einem seiner Länder oder einer ihrer
Gebietskörperschaften unmittelbar oder aus einem von
diesem Staat, dem Land oder der Gebietskörperschaft
errichteten Sondervermögen an eine natürliche Person
für eine unselbständige Arbeit gezahlt werden, können
nur in diesem Staat besteuert werden. Wird aber die
unselbständige Arbeit in dem anderen Vertragstaat von
einem Staatsangehörigen dieses Staates ausgeübt, der
nicht Staatsangehöriger des erstgenannten Staates ist, so
können die Vergütungen nur in diesem anderen Staat
besteuert werden.
English
(1) Remuneration, including pensions, paid by, or out
of funds created by a Contracting State, a Land, a
political subdivision or a local authority thereof to any
individual in respect of an employment shall be taxed
only in that State. If, however, the employment is exer-
cised in the other Contracting State by a national of that
State not being a national of the first-mentioned State,
the remuneration shall be taxable only in that other
State.
(2) Auf Vergütungen für unselbständige Arbeit, die im
Zusammenhang mit einer auf Gewinnerzielung gerichte-
ten gewerblichen Tätigkeit eines Vertragstaats, eines
seiner Länder oder einer ihrer Gebietskörperschaften ge-
leistet wird, finden die Artikel 15, 16.und 17 Anwendung.
English
(2) The provisions of Articles 15, 16 and 17 shall
apply to remuneration in respect of an employment in
connection with any business carried on by a Contract-
ing State, a Land, a political subdivision or a local
authority thereof for the purpose of profit.
(3) Absatz 1 gilt entsprechend für Vergütungen, die
im Rahmen eines Entwicklungshilfeprogramms eines Ver-
tragstaats, eines seiner Länder oder einer ihrer Gebiets-
körperschaften aus Mitteln, die ausschließlich von die-
sem Staat, diesen Ländern oder Gebietskörperschaften
bereitgestellt werden, an einen Experten oder freiwilli-
gen Helfer gezahlt werden, der in den anderen Vertrag-
staat mit dessen Zustimmung entsandt worden ist.
English
(3) The provisions of paragraph (1) shall likewise apply
in respect of remuneration paid, under a development as-
sistance programme of a Contracting State, a Land, a
political subdivision or a local authority thereof, out of
funds exclusively supplied by that State, those Länder,
political subdivisions or local authorities thereof, to a
specialist or volunteer seconded to the other Contracting
State with the consent of that other State.
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 18 | 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-18/
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.