Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertragsstaat ansässige Person
aus unbeweglichem Vermögen (einschließlich der Einkünfte aus
land- und forstwirtschaftlichen Betrieben) bezieht, das im anderen
Vertragsstaat liegt, können im anderen Staat besteuert werden.
English
1. Income derived by a resident of a Contracting State from
immovable property (including income from agriculture or
forestry) situated in the other Contracting State may be taxed in
that other State.
(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-
tung, die ihm nach dem Recht des Vertragsstaats zukommt, in
dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall
das Zubehör zum unbeweglichen Vermögen, das lebende und
tote Inventar und das sonstige Betriebsvermögen land- und
forstwirtschaftlicher Betriebe, die Rechte, für die die Vorschriften
des Privatrechts über Grundstücke gelten, Nutzungsrechte an
unbeweglichem Vermögen sowie Rechte auf veränderliche oder
feste Vergütungen für die Ausbeutung oder das Recht auf
Ausbeutung oder Erforschung von Mineralvorkommen, Quellen
und anderen natürlichen Ressourcen; Schiffe und Luftfahrzeuge
gelten nicht als unbewegliches Vermögen.
English
2. The term “immovable property” shall have the meaning
which it has under the law of the Contracting State in which the
property in question is situated. The term shall in any case
include property accessory to immovable property, livestock,
equipment and other business assets used in agriculture and
forestry, rights to which the provisions of general law respecting
landed property apply, usufruct of immovable property and rights
to variable or fixed payments as consideration for the working of,
or the right to work, or to explore for, mineral deposits, sources
and other natural resources; ships, boats and aircraft shall not be
regarded as immovable property.
(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,
der Vermietung oder Verpachtung sowie jeder anderen Art der
Nutzung unbeweglichen Vermögens.
English
3. The provisions of paragraph 1 shall apply to income derived
from the direct use, letting, or use in any other form of immovable
property.
(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-
weglichem Vermögen eines Unternehmens und für Einkünfte aus
unbeweglichem Vermögen, das der Ausübung einer selbständi-
gen Arbeit dient.
English
4. The provisions of paragraphs 1 and 3 shall also apply to the
income from immovable property of an enterprise and to income
from immovable property used for the performance of independ-
ent personal services.
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
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
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-malta-2001-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. Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance.
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: Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2010-06-17; citation: BGBl. 2011 II S. 275; entry notice S. 640; entry into force: 2011-05-19; application caveat: I.1 prints 01.01.2002 for protocol application. Preserve that broad table statement; do not infer that every amendment is retroactive without protocol review. / BEPS-MLI; citation: BGBl. 2024 I Nr. 205; BGBl. 2025 II Nr. 5; general application: 2025-01-01; part VI general application: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2001 II S. 1297 | de-malta-2001-base | de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17 | Article 6 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malta-2001-base/de/articles/article-6/
Quellen, Fassung und Grenzen
Quellenfassung
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
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
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-malta-2001-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. Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance.
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: Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2010-06-17; citation: BGBl. 2011 II S. 275; entry notice S. 640; entry into force: 2011-05-19; application caveat: I.1 prints 01.01.2002 for protocol application. Preserve that broad table statement; do not infer that every amendment is retroactive without protocol review. / BEPS-MLI; citation: BGBl. 2024 I Nr. 205; BGBl. 2025 II Nr. 5; general application: 2025-01-01; part VI general application: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2001 II S. 1297 · /library/originals/e731130706a5be3e27f9ae7af1389f29dec54d4725ad0751cef4e7104a7c5887.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.