1. Положения настоящего Соглашения не затрагивают
налоговых привилегий, предоставляемых сотрудникам ди-
пломатических представительств и работникам консуль-
ских учреждений в соответствии с общими нормами меж-
дународного права или на основании специальных согла-
шений.
2. Если доходы или имущество в Государстве пребы-
вания не облагаются налогом в силу налоговых привилегий,
предоставляемых сотрудникам дипломатических предста-
вительств и работникам консульских учреждений в соот-
ветствии с общими нормами международного права или на
основании специальных соглашений, то право налогообло-
жения имеет аккредитующее Государство.
3. Несмотря на положения статьи 4 настоящего Со-
глашения, физическое лицо, являющееся сотрудником ди-
пломатического представительства или работником кон-
сульского учреждения Договаривающегося Государства,
расположенного в другом Договаривающемся Государстве или
в третьем Государстве, считается резидентом аккредиту-
ющего Государства, если оно:
a) согласно международному праву в Государстве пребы-
вания не подлежит налогообложению в отношении до-
ходов из источников за пределами этого Государства или
имущества, расположенного за пределами этого Госу-
дарства, и
b) в аккредитующем Государстве подвергается тем же об-
язанностям в отношении налогообложения его совокуп-
ного дохода или его имущества, как лица, являющиеся
резидентами этого Государства.
4. Настоящее Соглашение не применяется ни к между-
народным организациям, их органам или должностным ли-
цам, ни к лицам, которые являются сотрудниками дипло-
матических представительств или работниками консуль-
ских учреждений третьего Государства и пребывают в До-
говаривающемся Государстве, и которые для целей нало-
гообложения доходов и имущества не считаются резиден-
тами ни одного из Договаривающихся Государств.
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 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.
BGBl. 2006 II S. 1066 | de-kyrgyzstan-2006-base | de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07 | Article 27 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kyrgyzstan-2006-base/ru/articles/article-27/
Source, edition and limits
Source edition
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 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.