Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ruhegehälter und ähnliche Vergütungen für frühere un-
selbständige Arbeit oder Renten, die einer in einer Vertragspartei
ansässigen Person gezahlt werden, können nur von dieser
Vertragspartei besteuert werden.
English
1. Pensions and other similar remuneration in consideration
of past employment or annuities paid to a resident of a Con -
tracting Party shall be taxable only by that Contracting Party.
(2) Ungeachtet des Absatzes 1 können Ruhegehälter und
sonstige Vergütungen, die aufgrund des Sozialversicherungs-
rechts einer Vertragspartei gezahlt werden, nur von dieser Ver-
tragspartei besteuert werden.
English
2. Notwithstanding the provisions of paragraph 1, pensions
and other remuneration paid under the social security legislation
of a Contracting Party shall be taxable only by that Contracting
Party.
(3) Ruhegehälter, die von einer Vertragspartei, einem ihrer
Länder, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts dieser Vertragspartei
oder aus von dieser Vertragspartei, einem ihrer Länder oder einer
ihrer Gebietskörperschaften oder einer anderen juristischen Per-
son des öffentlichen Rechts dieser Vertragspartei errichtetem
Sondervermögen an eine natürliche Person für die dieser Ver-
tragspartei, einem ihrer Länder, einer ihrer Gebietskörperschaf-
ten oder einer anderen juristischen Person des öffentlichen
Rechts geleisteten Dienste gezahlt werden, können nur von die-
ser Vertragspartei besteuert werden.
English
3. Any pension paid by, or out of funds created by, a Con-
tracting Party, a Land, a political subdivision or a local authority
thereof or some other legal entity under public law of that Con-
tracting Party to an individual in respect of services rendered to
that Contracting Party, Land, political subdivision or local author-
ity or some other legal entity under public law shall be taxable
only by that Contracting Party.
(4) Ungeachtet des Absatzes 1 können wiederkehrende und
einmalige Zahlungen einer Vertragspartei oder einer ihrer
Gebietskörperschaften an eine in der anderen Vertragspartei an-
sässige Person als Entschädigung für politische Verfolgung oder
für Unrecht oder Schäden aufgrund von Kriegshandlungen (ein-
schließlich Wiedergutmachungsleistungen) oder des Wehr- oder
Zivildienstes oder einer Straftat, einer Impfung oder ähnlicher
Vorkommnisse nur von der erstgenannten Vertragspartei besteu-
ert werden.
English
4. Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by one of the Contracting Par-
ties or a political subdivision thereof to a person resident in the
other Contracting Party as compensation for political persecution
or for an injury or damage sustained as a result of war (including
restitution payments) or of military or civil alternative service or
of a crime, vaccination or a similar event shall be taxable only by
the first-mentioned Contracting Party.
(5) Der Ausdruck „Renten“ bedeutet bestimmte Beträge, die
regelmäßig zu festgesetzten Zeitpunkten lebenslang oder wäh-
rend eines bestimmten oder bestimmbaren Zeitabschnitts auf-
grund einer Verpflichtung zahlbar sind, die diese Zahlungen als
Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-
messene und vollständige Leistung vorsieht.
English
5. The term “annuities” means certain amounts payable peri-
odically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in
return for adequate and full consideration in money or money’s
worth.
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
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 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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. 1326 | de-jersey-2015-base | de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26 | Article 6 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jersey-2015-base/de/articles/article-6/
Quellen, Fassung und Grenzen
Quellenfassung
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
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 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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. 1326 · /library/originals/758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e.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.