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 dem Staat einer Vertragspartei, oder
auf deutscher Seite auch von einem ihrer Länder oder einer
ihrer Gebietskörperschaften oder einer anderen juristischen
Person des öffentlichen Rechts des Staates dieser Vertrags-
partei an eine natürliche Person für die der Staat dieser Ver-
tragspartei, oder auf deutscher Seite auch einem ihrer Län-
der, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts geleisteten
Dienste gezahlt werden, können nur im Hoheitsgebiet dieser
Vertragspartei besteuert werden.
b) Diese Vergütungen können jedoch nur im Hoheitsgebiet der
anderen Vertragspartei besteuert werden, wenn die Dienste
im Hoheitsgebiet dieser Vertragspartei geleistet werden und
die natürliche Person im Hoheitsgebiet dieser Vertragspartei
ansässig ist und
i)
ein Staatsangehöriger dieser Vertragspartei ist oder
ii) nicht ausschließlich deshalb im Hoheitsgebiet dieser
Vertragspartei ansässig geworden ist, um die Dienste zu
leisten.
English
(1)
a) Salaries, wages and other similar remunerations, other than
a pension, paid by the state of a Contracting Party, or on the
German side also by one of its Länder or one of its political
subdivisions, or a local authority thereof or some other legal
entity under public law of the state of that Contracting Party,
to an individual in respect of services rendered to that
Contracting Party, or on the German side also to one of its
Länder or to one of its political subdivisions, or local authority
or some other legal entity under public law, shall be taxable
only in the sovereign territory of that Contracting Party.
b) However, such remuneration shall be taxable only in the
sovereign territory of the other Contracting Party if the
services are rendered in the sovereign territory of that
Contracting Party and if the individual is a resident of the
sovereign territory of that Contracting Party and
i)
is a national of that Contracting Party or
ii) did not become a resident of the sovereign territory of
that Contracting Party solely for the purpose of
rendering the services.
(2)
a) Ruhegehälter, die von dem Staat einer Vertragspartei, oder
auf deutscher Seite auch von einem ihrer Länder oder einer
ihrer Gebietskörperschaften oder einer anderen juristischen
Person des öffentlichen Rechts des Staates dieser Vertrags-
partei beziehungsweise aus von ihr eingerichteten Fonds an
eine natürliche Person für die dem Staat dieser Vertragspar-
tei, oder auf deutscher Seite auch einem ihrer Länder, einer
ihrer Gebietskörperschaften oder einer anderen juristischen
Person des öffentlichen Rechts geleisteten Dienste gezahlt
werden, können nur im Hoheitsgebiet dieser Vertragspartei
besteuert werden.
b) Diese Ruhegehälter können jedoch nur im Hoheitsgebiet der
anderen Vertragspartei besteuert werden, wenn die natür-
liche Person im Hoheitsgebiet dieser Vertragspartei ansäs-
sig und ein Staatsangehöriger dieser Vertragspartei ist.
English
(2)
a) Pensions paid by the state of a Contracting Party, or on the
German side also by one of its Länder or one of its political
subdivisions, or a local authority thereof or by some other
legal entity under public law of the state of that Contracting
Party or from funds it has established, to an individual in
respect of services rendered to that Contracting Party, or on
the German side also to one of its Länder or to one of its
political subdivisions, or local authority or to some other
legal entity under public law shall be taxable only in the
sovereign territory of that Contracting Party.
b) However, such pensions shall be taxable only in the
sovereign territory of the other Contracting Party if the
individual is a resident of the sovereign territory of that
Contracting Party and is a national of that Contracting Party.
(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,
die im Zusammenhang mit einer gewerblichen Tätigkeit einer
Vertragspartei, oder auf deutscher Seite auch eines ihrer Län-
der, einer ihrer Gebietskörperschaften oder einer anderen juris-
tischen Person des öffentlichen Rechts dieser Vertragspartei
erbracht werden, sind die Artikel 15, 16, 17 oder 18 anzuwen-
den.
English
(3) The provisions of Articles 15, 16, 17 or 18 shall apply to
remuneration and pensions in respect of services rendered in
connection with a business carried on to a Contracting Party, or
on the German side also to one of its Länder or one of its
political subdivisions, or a local authority thereof, or to some
other legal entity under public law of that Contracting Party.
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 19 | 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-19/
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.