1. Subject to the provisions of Articles 16, 18 and 19, salaries,
wages and other similar remuneration derived by a resident of a
Contracting State in respect of an employment 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. Notwithstanding the provisions of paragraph 1, remunera-
tion 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 establishment
or a fixed base which the employer has in the other State.
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 aircraft
is situated.
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
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
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.
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. 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.
Protocols and later instruments
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
Text language and status
en · 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 15 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malta-2001-base/en/articles/article-15/
Source, edition and limits
Source edition
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
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
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.
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. 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.
Protocols and later instruments
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
Text language and status
en · authentic-language-transcription · machine-transcription