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 Veräußerung unbeweglichen Vermögens im Sinne des Arti-
kels 6 bezieht, das im anderen Vertragsstaat liegt, können im
anderen Staat 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 situ-
ated in the other Contracting State may be taxed in that other
State.
(2) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-
men eines Vertragsstaats im anderen Vertragsstaat hat, oder das
zu einer festen Einrichtung gehört, die einer in einem Vertrags-
staat ansässigen Person für die Ausübung einer selbständigen
Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-
lich derartiger Gewinne, die bei der Veräußerung einer solchen
Betriebsstätte (allein oder mit dem übrigen Unternehmen) oder
einer solchen festen Einrichtung erzielt werden, können im ande-
ren Staat besteuert werden.
English
2. Gains from the alienation of movable property forming part
of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State or of movable property pertaining to a fixed base available
to a resident of a Contracting State in the other Contracting State
for the purpose of performing independent personal services,
including such gains from the alienation of such a permanent
establishment (alone or with the whole enterprise) or of such a
fixed base, may be taxed in that other State.
(3) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden,
und von beweglichem Vermögen, das dem Betrieb dieser Schif-
fe oder Luftfahrzeuge dient, können nur in dem Vertragsstaat
besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
English
3. Gains from the alienation of ships or aircraft operated in
international traffic or movable property pertaining to the opera-
tion of such ships or aircraft, shall be taxable only in the Con-
tracting State in which the place of effective management of the
enterprise is situated.
(4) Gewinne aus der Veräußerung des in den Absätzen 1 bis 3
nicht genannten Vermögens können nur in dem Vertragsstaat
besteuert werden, in dem der Veräußerer ansässig ist.
English
4. Gains from the alienation of any property other than that
referred to in paragraphs 1 to 3, shall be taxable only in the Con-
tracting State of which the alienator is a resident.
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 as current law. Signed 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 2000 II S. 390 | de-kuwait-2000-base | de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kuwait-2000-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 as current law. Signed 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 2000 II S. 390 · /library/originals/314ef097abee6f158a14a5596c96c07cd53245f3f329dbca118bb07e8b3e21c5.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.