Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Eine natürliche Person, die sich auf Einladung eines
Vertragsstaats oder einer Universität, Hochschule, Schule, eines
Museums oder einer anderen kulturellen Einrichtung dieses
Staates oder im Rahmen eines amtlichen Kulturaustauschs in
diesem Vertragsstaat höchstens zwei Jahre lang lediglich zur
Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen oder
zur Ausübung einer Forschungstätigkeit bei dieser Einrichtung
aufhält und die im anderen Vertragsstaat ansässig ist oder dort
unmittelbar vor der Einreise in den erstgenannten Staat an -
sässig war, ist in dem erstgenannten Staat mit ihren für diese
Tätigkeit bezogenen Vergütungen von der Steuer befreit, voraus-
gesetzt, dass diese Vergütungen von außerhalb dieses Staates
bezogen werden.
English
(1) An individual who visits a Contracting State at the invitation
of that State or of a university, college, school, museum or
other cultural institution of that State or under an official
programme of cultural exchange for a period not exceeding two
years solely for the purpose of teaching, giving lectures or carry-
ing out research at such institution and who is, or was immedi-
ately before that visit, a resident of the other Contracting State
shall be exempt from tax in the first-mentioned State on his
remuneration for such activity, provided that such remuneration
is derived by him from outside that State.
(2) Dieser Artikel gilt nicht für Einkünfte aus Forschungs -
tätigkeit, wenn die Forschungstätigkeit nicht im öffentlichen
Interesse, sondern gänzlich oder hauptsächlich zum privaten
Nutzen einer bestimmten Person oder bestimmter Personen
ausgeübt wird.
English
(2) The provisions of this Article shall not apply to income from
research if such research is undertaken not in the public interest
but wholly or mainly for the private benefit of a specific person or
persons.
de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1050 | de-mauritius-2012-base | de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mauritius-2012-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1050 · /library/originals/bd5b5aff9b41c4b21c0c62bc2e2b3ba2798236a1e1e886dec8f45ae3680426a4.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.