Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Eine natürliche Person, die in einem Vertragsstaat ansässig
ist, unmittelbar bevor sie in den anderen Vertragsstaat einreist,
und sich auf Einladung einer staatlichen Universität, Hochschu-
le oder einer vorwiegend Forschungszwecken gewidmeten Ein-
richtung oder einer ähnlichen öffentlichen Einrichtung dieses
Vertragsstaats höchstens zwei Jahre lang lediglich zur Aus-
übung der Lehr- und/oder Forschungstätigkeit an dieser öffent-
lichen Einrichtung in dem anderen Staat aufhält, ist in dem
anderen Staat mit ihren für diese Lehr- oder Forschungstätigkeit
bezogenen Vergütungen von der Steuer befreit, vorausgesetzt,
dass diese Vergütungen von außerhalb dieses Staates bezogen
werden.
English
An individual who is a resident of a Contracting State imme-
diately before making a visit to the other Contracting State, and
who, at the invitation of any public university, college, institution
primarily for research purposes or other similar public institu-
tions, visits that other State for a period not exceeding two
years solely for the purpose of teaching or research or both at
such public institutions shall be exempt from tax in that other
State on any remuneration for such teaching or research provid-
ed that such remuneration is derived by him from outside that
State.
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 21 | 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-21/
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.