Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege-
hälter und ähnliche Vergütungen oder Renten die eine im
Hoheitsgebiet einer Vertragspartei ansässige Person aus dem
Hoheitsgebiet der anderen Vertragspartei erhält, nur im
Hoheitsgebiet der erstgenannten Vertragspartei besteuert wer-
den.
English
(1) Subject to the provisions of paragraph 2 of Article 19,
pensions and similar payments or annuities paid to a resident of
the sovereign territory of a Contracting Party from the sovereign
territory of the other Contracting Party shall only be taxable in
the sovereign territory of the first-mentioned Contracting Party.
(2) Bezüge, die eine im Hoheitsgebiet einer Vertragspartei
ansässige natürliche Person aus der gesetzlichen Sozialver-
sicherung der anderen Vertragspartei erhält, können ab-
weichend von Absatz 1 nur im Hoheitsgebiet dieser anderen
Vertragspartei besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1, payments
received by an individual being a resident of the sovereign
territory of a Contracting Party from the statutory social
insurance of the other Contracting Party shall be taxable only in
the sovereign territory of that other Contracting Party.
(3) Wiederkehrende und einmalige Vergütungen, die eine
Vertragspartei oder eine ihrer Gebietskörperschaften an eine im
Hoheitsgebiet der anderen Vertragspartei ansässige Person als
Entschädigung für politische Verfolgung oder für Unrecht oder
Schäden aufgrund von Kriegshandlungen (einschließlich Wie-
dergutmachungsleistungen) oder des Wehr- oder Zivildienstes
oder eines Verbrechens, einer Impfung oder ähnlicher Vor-
kommnisse zahlt, können abweichend von Absatz 1 nur im
Hoheitsgebiet der erstgenannten Vertragspartei besteuert wer-
den.
English
(3) Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by one of the Contracting
Parties or a political subdivision thereof to a person resident in
the sovereign territory of the other Contracting Party as
compensation for political persecution or for an injury or
damage sustained as a result of war (including restitution
payments) or of military or civil alternative service or of a crime,
vaccination or a similar event shall be taxable only in the
sovereign territory of the first-mentioned Contracting Party.
(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag,
der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich
oder während eines bestimmten oder bestimmbaren Zeitab-
schnitts aufgrund einer Verpflichtung zahlbar ist, die diese Zah-
lungen als Gegenleistung für eine in Geld oder Geldeswert
bewirkte angemessene Leistung vorsieht.
English
(4) The term “annuities” means certain amounts payable
periodically at stated times, for life or for a specified or
ascertainable period of time, under an obligation to make the
payments in return for adequate and full consideration in money
or money’s worth.
(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,
die eine im Hoheitsgebiet einer Vertragspartei ansässige Person
an eine im Hoheitsgebiet der anderen Vertragspartei ansässige
Person zahlt, sind im Hoheitsgebiet der anderen Vertragspartei
von der Steuer befreit. Das gilt nicht, soweit die Unterhaltszah-
lungen im Hoheitsgebiet der erstgenannten Vertragspartei bei
der Berechnung des steuerpflichtigen Einkommens des Zah-
lungsverpflichteten abzugsfähig sind; Steuerfreibeträge zur Mil-
derung der sozialen Lasten gelten nicht als Abzug im Sinne die-
ser Bestimmung.
English
(5) Maintenance payments, including those for children,
made by a resident of the sovereign territory of one Contracting
Party to a resident of the sovereign territory of the other
Contracting Party shall be exempted from tax in sovereign
territory of that other Contracting Party. This shall not apply
where such maintenance payments are deductible in the
sovereign territory of the first-mentioned Contracting Party in
computing the taxable income of the payer; tax allowances in
mitigation of social burdens are not deemed to be deductions
for the purposes of this paragraph.
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian 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-north-macedonia-2010-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 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. 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: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. 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 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. 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: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 | de-north-macedonia-2010-base | de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22 | Article 18 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-north-macedonia-2010-base/de/articles/article-18/
Quellen, Fassung und Grenzen
Quellenfassung
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian 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-north-macedonia-2010-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 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. 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: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. 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 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. 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: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 · /library/originals/43e6d898031ca8d24d27d7afba7dd86c63d7eaa33b7d8b9cd195d0c1e3c5122d.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.