Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1)
a) Gehälter, Löhne und ähnliche Vergütungen, die von einem
Vertragsstaat, einem seiner Länder oder einer seiner Gebiets-
körperschaften an eine natürliche Person für die diesem Ver-
tragsstaat, diesem Land oder dieser Gebietskörperschaft
geleisteten Dienste gezahlt werden, können nur in diesem
Vertragsstaat besteuert werden.
b) Diese Gehälter, Löhne und ähnlichen Vergütungen können je-
doch nur im anderen Vertragsstaat besteuert werden, wenn
die Dienste in diesem anderen Vertragsstaat geleistet werden
und die natürliche Person in diesem anderen Vertragsstaat
ansässig ist und
i)
eine Staatsangehörige dieses anderen Vertragsstaats ist
oder
ii) nicht ausschließlich deshalb in diesem anderen Vertrags-
staat ansässig geworden ist, um die Dienste zu leisten.
English
(1)
a) Salaries, wages and other similar remuneration paid by a
Contracting State, a federal state (Land) thereof or a political
subdivision or local authority thereof to an individual in
respect of services rendered to that Contracting State, federal
state (Land) or political subdivision or local authority shall be
taxable only in that Contracting State.
b) However, such salaries, wages and other similar remunera-
tion shall be taxable only in the other Contracting State if the
services are rendered in that other Contracting State and the
individual is a resident of that other Contracting State who:
i)
is a national of that other Contracting State; or
ii) did not become a resident of that other Contracting State
solely for the purpose of rendering the services.
(2)
a) Ungeachtet des Absatzes 1 können Ruhegehälter und ähn -
liche Vergütungen, die von einem Vertragsstaat, einem seiner
Länder oder einer seiner Gebietskörperschaften oder einem
von ihnen errichteten oder durch Beiträge finanzierten Sonder-
vermögen an eine natürliche Person für die diesem Vertrags-
staat, diesem Land oder dieser Gebietskörperschaft geleis-
teten Dienste gezahlt werden, nur in diesem Vertragsstaat
besteuert werden.
b) Diese Ruhegehälter und ähnlichen Vergütungen können
jedoch nur im anderen Vertragsstaat besteuert werden, wenn
die natürliche Person in diesem anderen Vertragsstaat ansäs-
sig und eine Staatsangehörige dieses anderen Vertragsstaats
ist.
English
(2)
a) Notwithstanding the provisions of paragraph 1, pensions and
other similar remuneration paid by, or out of funds which are
created by or to which contributions are made by, a Contract-
ing State, a federal state (Land) thereof or a political subdivi-
sion or local authority thereof to an individual in respect of
services rendered to that Contracting State, federal state
(Land) or political subdivision or local authority shall be tax-
able only in that Contracting State.
b) However, such pensions and other similar remuneration shall
be taxable only in the other Contracting State if the individual
is a resident of, and a national of, that other Contracting
State.
(3) Auf Gehälter, Löhne, Ruhegehälter und ähnliche Vergütun-
gen für Dienstleistungen, die im Zusammenhang mit einer
Geschäftstätigkeit eines Vertragsstaats, eines seiner Länder oder
einer ihrer Gebietskörperschaften erbracht werden, sind die
Artikel 14, 15, 16 und 17 anzuwenden.
English
(3) The provisions of Articles 14, 15, 16 and 17 shall apply to
salaries, wages, pensions, and other similar remuneration in
respect of services rendered in connection with a business car-
ried on by a Contracting State, a federal state (Land) thereof or
a political subdivision or local authority thereof.
(4) Die Absätze 1 und 2 sind sinngemäß auf Gehälter, Löhne,
Ruhegehälter und ähnliche Vergütungen anzuwenden, die das
Goethe-Institut, der Deutsche Akademische Austauschdienst
(DAAD) oder zwischen den Regierungen der Vertragsstaaten
durch einen diplomatischen Notenwechsel vereinbarte ähnliche
Einrichtungen an eine natürliche Person für ihnen geleistete
Dienste zahlen. Werden diese Vergütungen jedoch in dem Ver-
tragsstaat, in dem die Einrichtung gegründet wurde, nicht be-
steuert, so gilt je nach Sachlage Artikel 14, 15, 16 oder 17.
English
(4) The provisions of paragraphs 1 and 2 shall apply mutatis
mutandis to salaries, wages, pensions, and other similar remu-
neration paid by the Goethe Institute (Goethe-Institut), the Ger-
man Academic Exchange Service (Deutscher Akademischer
Austauschdienst) or other similar institutions as may be agreed
upon between the Governments of the Contracting States
through an exchange of diplomatic notes to an individual in
respect of services rendered to them. If, however, such remuner-
ation is not taxed in the Contracting State where the institution
was founded, the provisions of Article 14, 15, 16 or 17, as the
case may be, shall apply.
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 18 | 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-18/
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.