Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung unbeweglichen Vermögens im Sinne
des Artikels 6 erzielt, das im anderen Vertragsstaat liegt, können
im anderen Staat besteuert werden.
English
(1) Gains derived by a resident of a Contracting State from
the alienation of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that
other State.
(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung von Aktien und sonstigen Anteilen
erzielt, deren Aktivvermögen zu mehr als 50 vom Hundert mittel-
bar oder unmittelbar aus unbeweglichem Vermögen besteht,
das im anderen Vertragsstaat liegt, können im anderen Staat
besteuert werden.
English
(2) Gains derived by a resident of a Contracting State from
the alienation of shares and similar rights deriving more than 50
per cent of their value directly or indirectly from immovable
property situated in the other Contracting State may be taxed in
that other State.
(3) Neben den gemäß den vorstehenden Absätzen steuer-
pflichtigen Gewinnen können Gewinne, die eine in einem Ver-
tragsstaat ansässige Person aus der Veräußerung von Aktien,
Beteiligungen oder sonstigen Rechten am Kapital einer im ande-
ren Vertragsstaat ansässigen Gesellschaft erzielt, in diesem
anderen Vertragsstaat besteuert werden.
English
(3) In addition to gains taxable in accordance with the
provisions of the preceding paragraphs of this Article, gains
derived by a resident of a Contracting State from the alienation
of stock, participation, or other rights in the capital of a company
which is a resident of the other Contracting State may be taxed
in that other Contracting State.
(4) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-
men eines Vertragsstaats im anderen Vertragsstaat hat, oder
das zu einer festen Einrichtung gehört, die einer in einem Ver-
tragsstaat ansässigen Person im anderen Vertragsstaat für die
Ausübung einer selbständigen Arbeit zur Verfügung steht, ein-
schließlich derartiger Gewinne, die bei der Veräußerung einer
solchen Betriebsstätte (allein oder mit dem übrigen Unterneh-
men) oder festen Einrichtung erzielt werden, können im anderen
Staat besteuert werden.
English
(4) Gains from the alienation of movable property forming
part of the business property of a permanent establishment
which an enterprise of a Contracting State has in the other
Contracting State, or of movable property pertaining to a fixed
base available to a resident of a Contracting State in the other
Contracting State for the purpose of performing independent
personal services, including such gains from the alienation of
such a permanent establishment (alone or with the whole
enterprise) or of such fixed base, may be taxed in that other
State.
(5) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden,
und von beweglichem Vermögen, das dem Betrieb dieser Schif-
fe oder Luftfahrzeuge dient, können nur in dem Vertragsstaat
besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
English
(5) Gains from the alienation of ships or aircraft operated in
international traffic or movable property pertaining to the
operation of such ships or aircraft, shall be taxable only in the
Contracting State in which the place of effective management of
the enterprise is situated.
(6) Vorbehaltlich der Regelungen in Artikel 12 können Gewin-
ne aus der Veräußerung des in den Absätzen 1 bis 5 nicht
genannten Vermögens nur in dem Vertragsstaat besteuert wer-
den, in dem der Veräußerer ansässig ist.
English
(6) Subject to the provisions of Article 12, gains from the
alienation of any property other than that referred to in
paragraphs 1 to 5, shall be taxable only in the Contracting State
of which the alienator is a resident.
de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-mexico-2009-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 as current law. Signed 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 | de-mexico-2009-base | de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mexico-2009-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-mexico-2009-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 as current law. Signed 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 · /library/originals/173d68ad78a11c30fff799876f5154806ce85782371cb78df4701984f684a0fa.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.