Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1)
a) Gehälter, Löhne und ähnliche Vergütungen, ausgenommen
Ruhegehälter, die von einem Vertragsstaat, einer seiner
Gebietskörperschaften oder einer anderen juristischen Per-
son des öffentlichen Rechts dieses Staates an eine natürli-
che Person für die diesem Staat, einer seiner Gebietskörper-
schaften oder einer anderen juristischen Person des öffentli-
chen Rechts geleisteten Dienste gezahlt werden, können nur
in diesem Staat besteuert werden.
b) Diese Gehälter, Löhne und ähnlichen Vergütungen können
jedoch nur im anderen Vertragsstaat besteuert werden,
wenn die Dienste in diesem Staat geleistet werden und die
natürliche Person in diesem Staat ansässig ist und
aa) in Staatsangehöriger dieses Staates ist oder
bb) nicht ausschließlich deshalb in diesem Staat ansässig
geworden ist, um die Dienste zu leisten.
English
(1)
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State, a political subdivision
or a local authority thereof or some other legal entity under
public law of that State to an individual in respect of
services rendered to that State, political subdivision or local
authority or some other legal entity under public law shall be
taxable only in that State.
b) However, such salaries, wages and other remuneration shall
be taxable only in the other Contracting State if the services
are rendered in that State and if the individual is a resident of
that State who:
aa) is a national of that State, or
bb) did not become a resident of that State solely for the
purpose of rendering the services.
(2)
a) Ruhegehälter, die von einem Vertragsstaat, einer seiner
Gebietskörperschaften oder einer anderen juristischen Per-
son des öffentlichen Rechts dieses Staates oder aus einem
von diesem Staat, einer seiner Gebietskörperschaften oder
einer anderen juristischen Person des öffentlichen Rechts
errichteten Sondervermögen an eine natürliche Person für
die diesem Staat, einer seiner Gebietskörperschaften oder
einer anderen juristischen Person des öffentlichen Rechts
geleisteten Dienste gezahlt werden, können nur in diesem
Staat besteuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die natürliche Person in die-
sem Staat ansässig und ein Staatsangehöriger dieses Staa-
tes ist.
English
(2)
a) Any pension paid by, or out of funds created by, a Contracting
State, a political subdivision or a local authority thereof or
some other legal entity under public law of that State to an
individual in respect of services rendered to that State,
political subdivision or local authority or some other legal
entity under public law shall be taxable only in that State.
b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a
national of, that State.
(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-
gehälter für Dienstleistungen, die im Zusammenhang mit einer
Geschäftstätigkeit eines Vertragsstaats, einer seiner Gebiets-
körperschaften oder einer anderen juristischen Person des
öffentlichen Rechts dieses Staates erbracht werden, sind die
Artikel 15, 16, 17 oder 18 anzuwenden.
English
(3) The provisions of Articles 15, 16, 17, and 18 shall apply to
salaries, wages and other similar remuneration, and to pensions
in respect of services rendered in connection with a business
carried on by a Contracting State, a political subdivision or a
local authority thereof or some other legal entity under public
law of that State.
(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-
men eines Programms der wirtschaftlichen Zusammenarbeit
eines Vertragsstaats oder einer seiner Gebietskörperschaften
aus Mitteln, die ausschließlich von diesem Staat oder der
Gebietskörperschaft bereitgestellt werden, an Fachkräfte oder
freiwillige Helfer gezahlt werden, die in den anderen Vertrags-
staat mit dessen Zustimmung entsandt worden sind.
English
(4) The provisions of paragraph 1 shall likewise apply in
respect of remuneration paid, under a development assistance
programme of a Contracting State, a political subdivision or a
local authority thereof, out of funds exclusively supplied by that
State, political subdivision or local authority, to a specialist or
volunteer seconded to the other Contracting State with the
consent of that other State.
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 19 | 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-19/
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.