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 in einem
Vertragsstaat ansässige Person aus dem anderen Vertragsstaat
erhält, nur im erstgenannten Staat besteuert werden.
English
(1) Subject to the provisions of paragraph 2 of Article 19, pen-
sions and similar payments or annuities paid to a resident of a
Contracting State from the other Contracting State shall only be
taxable in the first-mentioned State.
(2) Bezüge, die eine in einem Vertragsstaat ansässige natür -
liche Person aus der gesetzlichen Sozialversicherung des ande-
ren Vertragsstaats erhält, können abweichend von Absatz 1 nur
in diesem anderen Staat besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1, payments
received by an individual being a resident of a Contracting State
from the statutory social insurance of the other Contracting State
shall be taxable only in that other State.
(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-
tragsstaat oder eine seiner Gebietskörperschaften an eine im an-
deren Vertragsstaat ansässige Person als Entschädigung für po-
litische Verfolgung oder für Unrecht oder Schäden aufgrund von
Kriegshandlungen (einschließlich Wiedergutmachungsleistungen)
oder des Wehr- oder Zivildienstes oder eines Verbrechens, einer
Impfung oder ähnlicher Vorkommnisse zahlt, können abwei-
chend von Absatz 1 nur im erstgenannten Staat besteuert wer-
den.
English
(3) Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by one of the Contracting
States or a political subdivision thereof to a person resident in
the other Contracting State as compensation for political perse-
cution or for an injury or damage sustained as a result of war (in-
cluding restitution payments) or of military or civil alternative
service or of a crime, vaccination or a similar event shall be tax-
able only in the first-mentioned State.
(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag, der
regelmäßig zu festgesetzten Zeitpunkten auf Lebenszeit oder
während eines bestimmten oder bestimmbaren Zeitabschnitts
aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als
Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-
messene Leistung vorsieht.
English
(4) The term “annuities” means certain amounts payable peri-
odically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in re-
turn for adequate and full consideration in money or money’s
worth.
de-philippines-2014-base | BGBl. 2014 II S. 822 | Signed: 2013-09-09 | Gazette publication: 2014-10-31
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-philippines-2014-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2013-09-09; consent law 2014-10-27; Gazette publication 2014-10-31; treaty entry into force 2015-12-18 (retained official-article audit evidence); general tax application from 2016-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2014-11-01 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The 2013 agreement replaces the 1983-07-22 agreement; retained official-article audit reports predecessor cessation 2015-12-17. Article32 transitional tax rules are retained, not simplified into one universal date. The accompanying protocol is separate. Later amendments, MLI and present applicability are not exhaustively verified. 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. 2014 II S. 822 | de-philippines-2014-base | de-philippines-2014-base | BGBl. 2014 II S. 822 | Signed: 2013-09-09 | Gazette publication: 2014-10-31 | Article 18 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-philippines-2014-base/de/articles/article-18/
Quellen, Fassung und Grenzen
Quellenfassung
de-philippines-2014-base | BGBl. 2014 II S. 822 | Signed: 2013-09-09 | Gazette publication: 2014-10-31
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-philippines-2014-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2013-09-09; consent law 2014-10-27; Gazette publication 2014-10-31; treaty entry into force 2015-12-18 (retained official-article audit evidence); general tax application from 2016-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2014-11-01 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The 2013 agreement replaces the 1983-07-22 agreement; retained official-article audit reports predecessor cessation 2015-12-17. Article32 transitional tax rules are retained, not simplified into one universal date. The accompanying protocol is separate. Later amendments, MLI and present applicability are not exhaustively verified. 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. 2014 II S. 822 · /library/originals/dc50aca9a4f79da3c8e8983ea48843b67a3adc7e353ceff3b892c1214b1d2c3f.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.