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 belegen ist, kön-
nen im anderen Vertragsstaat 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
Contracting State.
(2) Gewinne, die eine in einem Vertragsstaat ansässige Person
aus der Veräußerung von Anteilen oder Rechten an Gesellschaften,
Personengesellschaften oder Vermögensmassen bezieht, bei
denen der Wert ihres Vermögens zu mindestens 50 Prozent un-
mittelbar oder mittelbar auf im anderen Vertragsstaat belegenem
unbeweglichem Vermögen im Sinne des Artikels 6 beruht, kön-
nen im anderen Vertragsstaat besteuert werden.
English
(2) Gains derived by a resident of a Contracting State from the
alienation of shares or interests in a company, partnership or
trust deriving at least 50 per cent of the value of its property
directly or indirectly from immovable property referred to in Arti-
cle 6 and situated in the other Contracting State may be taxed
in that other Contracting State.
(3) Gewinne aus der Veräußerung von anderem als unbeweg-
lichem Vermögen, das Betriebsvermögen einer Betriebsstätte ist,
die ein Unternehmen eines Vertragsstaats im anderen Vertrags-
staat hat, einschließlich derartiger Gewinne, die bei der Veräuße-
rung einer solchen Betriebsstätte (allein oder mit dem übrigen
Unternehmen) erzielt werden, können im anderen Vertragsstaat
besteuert werden.
English
(3) Gains from the alienation of any property, other than
immovable 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 permanent establishment (alone or
with the whole enterprise), may be taxed in that other Contracting
State.
(4) Gewinne eines Unternehmens eines Vertragsstaats aus der
Veräußerung von Seeschiffen oder Luftfahrzeugen, die von die-
sem Unternehmen im internationalen Verkehr betrieben werden,
oder von anderem als unbeweglichem Vermögen, das dem Be-
trieb dieser Seeschiffe oder Luftfahrzeuge dient, können nur in
diesem Vertragsstaat besteuert werden.
English
(4) Gains derived by an enterprise of a Contracting State from
the alienation of ships or aircraft operated by that enterprise in
international traffic or any property, other than immovable prop-
erty, pertaining to the operation of such ships or aircraft shall be
taxable only in that Contracting State.
(5) Gewinne aus der Veräußerung von in den Absätzen 1 bis 4
nicht genanntem Vermögen können nur in dem Vertragsstaat be-
steuert werden, in dem der Veräußerer ansässig ist.
English
(5) Gains from the alienation of any property other than that
referred to in the preceding paragraphs of this Article shall be
taxable only in the Contracting State of which the alienator is a
resident.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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 Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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 Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 · /library/originals/413804ca244c776065e68f53df0ea2b5c3dda880cc4a56721addacbc29648f12.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.