Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 16, 17, 18, 19, 20 und 21 können
Gehälter, Löhne und ähnliche Vergütungen, die eine in einem
Vertragsstaat ansässige Person aus nichtselbständiger Arbeit
bezieht, nur in diesem Staat besteuert werden, es sei denn, die
Arbeit wird im anderen Vertragsstaat ausgeübt. Wird die Arbeit
dort ausgeübt, so können die dafür bezogenen Vergütungen im
anderen Staat besteuert werden.
English
(1) Subject to the provisions of Articles 16, 17, 18, 19, 20
and 21, salaries, wages and other similar remuneration derived
by a resident of a Contracting State in respect of an employ-
ment shall be taxable only in that State unless the employment
is exercised in the other Contracting State. If the employment is
so exercised, such remuneration as is derived therefrom may be
taxed in that other State.
(2) Ungeachtet des Absatzes 1 können Vergütungen, die
eine in einem Vertragsstaat ansässige Person für eine im ande-
ren Vertragsstaat ausgeübte nichtselbständige Arbeit bezieht,
nur im erstgenannten Staat besteuert werden, wenn
a) der Empfänger sich im anderen Staat insgesamt nicht län-
ger als 183 Tage innerhalb eines Zeitraums von 12 Monaten,
der während des betreffenden Steuerjahres beginnt oder
endet, aufhält und
b) die Vergütungen von einem Arbeitgeber oder für einen
Arbeitgeber gezahlt werden, der nicht im anderen Staat
ansässig ist, und
c) die Vergütungen nicht von einer Betriebsstätte oder einer
festen Einrichtung getragen werden, die der Arbeitgeber im
anderen Staat hat.
English
(2) Notwithstanding the provisions of paragraph 1, remuner-
ation derived by a resident of a Contracting State in respect of
an employment exercised in the other Contracting State shall
be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal
year concerned; and
b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of the other State; and
c) the remuneration is not borne by a permanent establish-
ment or a fixed base which the employer has in the other
State.
(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-
kels können Vergütungen für eine nichtselbständige Tätigkeit,
die an Bord eines im internationalen Verkehr betriebenen See-
schiffs oder Luftfahrzeugs ausgeübt wird, in dem Vertragsstaat
besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet, das das See-
schiff oder Luftfahrzeug betreibt.
English
(3) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic, may be
taxed in the Contracting State in which the place of effective
management of the enterprise which operates the ship or air-
craft is situated.
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
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 Malaysian 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-malaysia-2010-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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1310 | de-malaysia-2010-base | de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23 | Article 15 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malaysia-2010-base/de/articles/article-15/
Quellen, Fassung und Grenzen
Quellenfassung
de-malaysia-2010-base | BGBl. 2010 II S. 1310 | Signed: 2010-02-23 | Gazette publication: 2010-11-23
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 Malaysian 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-malaysia-2010-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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1310 · /library/originals/b9e0b8a77fc644a8ff7a458c9e21e69ba3c04daf766d0b405b7ecf2191bfce2a.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.