Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) a) Vergütungen, ausgenommen Ruhegehilter, die von
einem Vertragsstaat, einem seiner Länder oder einer ihrer Ge-
bietskörperschaften an eine natürliche Person für die diesem
Staat, dem Land oder der Gebietskörperschaft geleisteten
Dienste gezahlt werden, können nur in diesem Staat besteuert
werden.
b) Diese Vergütungen können jedoch nur im anderen
Vertragsstaat besteuert werden, wenn die Dienste in diesem
Staat geleistet werden und die natürliche Person in diesem
“anderen Vertragsstaat ansässig ist und
i) ein Staatsangehöriger dieses Staates ist oder
ii) nicht ausschließlich deshalb in diesem Staat ansässig ge-
worden ist, um die Dienste zu leisten.
English
(1) a) Remuneration, other than a pension, paid by a Con-
tracting State, a “Land”, a political subdivision or a local auth-
ority thereof to any individual in respect of services rendered
to that State, a “Land” or political subdivision or local authority
thereof shall be taxable only in that State.
b) However, such remuneration shall be taxable only in
the other Contracting State if the services are rendered in that
State and the individual is a resident of that other Contracting
State who:
i) is a national of that State; or
ii) did not become a resident of that State solely for the pur-
pose of rendering the services.
(2) a) Ruhegehälter, die von einem Vertragsstaat, einem sei-
ner Lander oder einer ihrer Gebietskörperschaften oder aus ei-
nem von diesem Staat, dem Land oder der Gebietskörper-
schaft errichteten Sondervermögen an eine natürliche Person
für die diesem Staat, dem Land oder der Gebietskörperschaft
geleisteten Dienste gezahlt werden, können nur in diesem
Staat besteuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen
Vertragsstaat besteuert werden, wenn die natürliche Person in
diesem Staat ansässig ist und ein Staatsangehöriger dieses
Staates ist.
English
(2) a) Any pension paid by, or out of funds created by, a
Contracting State, a “Land”, a political subdivision or a local
authority thereof to any individual in respect of services
rendered to that State, a “Land” or political subdivision or local
authority thereof 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 Vergütungen und Ruhegehälter für Dienstleistungen,
die im Zusammenhang mit einer gewerblichen Tätigkeit eines
Vertragsstaats, eines seiner Länder oder einer ihrer Gebiets-
körperschaften erbracht werden, sind die Artikel 15, 16 und 18
anzuwenden.
English
(3) The provisions of Articles 15, 16 and 18 shall apply to
remuneration and pensions in respect of services rendered in
connection with any business carried on by a Contracting
State, a “Land”, a political subdivision or a local authority
thereof.
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1980 II S. 1222 | de-new-zealand-1980-base | de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11 | Article 19 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-new-zealand-1980-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1980 II S. 1222 · /library/originals/764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686.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.