Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 16 bis 19 können Gehälter, Löhne
und ähnliche Vergütungen, die eine in einem Vertragsstaat
ansässige Person aus unselbständiger Arbeit bezieht, nur in die-
sem Staat besteuert werden, es sei denn, die Arbeit wird im
anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausgeübt,
so können die dafür bezogenen Vergütungen im anderen Staat
besteuert werden.
English
(1) Subject to the provisions of Articles 16 to 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) Ungeachtet des Absatzes 1 können Vergütungen, die eine
in einem Vertragsstaat ansässige Person für eine im anderen
Vertragsstaat ausgeübte unselbständige Arbeit bezieht, nur im
erstgenannten Staat besteuert werden, wenn
a) der Empfänger sich im anderen Staat insgesamt nicht länger
als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,
der während des betreffenden Steuerjahres beginnt oder
endet, aufhält und
b) die Vergütungen von einem Arbeitgeber oder für einen
Arbeitgeber gezahlt werden, der nicht im anderen Staat
ansässig ist, und
c) die Vergütungen nicht von einer Betriebsstätte getragen wer-
den, die der Arbeitgeber im anderen Staat hat.
English
(2) Notwithstanding the provisions of paragraph 1,
remuneration 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
12-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 fixed base which the employer has in the other State.
(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-
kels können Vergütungen für eine an Bord eines Seeschiffs oder
Luftfahrzeugs im internationalen Verkehr ausgeübte unselbstän-
dige Arbeit in dem Vertragsstaat besteuert werden, in dem sich
der Ort der tatsächlichen Geschäftsleitung des Unternehmens
befindet, das das Schiff oder Luftfahrzeug betreibt.
English
(4) 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-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 15 | 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-15/
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.