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, einem seiner
Länder oder einer ihrer Gebietskörperschaften an eine natür-
liche Person für diesem Staat, einem seiner Länder oder einer
ihrer Gebietskörperschaften geleistete Dienste gezahlt wer-
den, 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 natür-
liche Person in diesem Staat ansässig ist und
aa) ein 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 Land, a political sub-
division or a local authority thereof to an individual in respect
of services rendered to that State, a Land, a political subdivi-
sion or a local authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remunera-
tion 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) Ungeachtet des Artikels 18 können Ruhegehälter, die von
einem Vertragsstaat, einem seiner Länder oder einer ihrer
Gebietskörperschaften an eine natürliche Person für diesem
Staat, einem seiner Länder oder einer ihrer Gebietskörper-
schaften geleistete Dienste gezahlt werden, nur in diesem
Staat besteuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die natürliche Person in diesem
Staat ansässig und ein Staatsangehöriger dieses Staates ist.
English
2.
(a) Notwithstanding the provisions of Article 18, any pension
paid by a Contracting State, a Land, a political subdivision or
a local authority thereof to an individual in respect of services
rendered to that State, a Land, a political subdivision or a
local authority 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 that State
and a national of that State.
(3) Auf Gehälter, Löhne und ähnliche Vergütungen einschließ-
lich Ruhegehälter für Dienstleistungen, die im Zusammenhang
mit einer gewerblichen Tätigkeit eines Vertragsstaats, eines sei-
ner Länder oder einer ihrer Gebietskörperschaften erbracht wer-
den, sind die Artikel 15, 16, 17 und 18 anzuwenden.
English
3. The provisions of Articles 15, 16, 17 and 18 shall apply to
salaries, wages and other similar remuneration and pensions in
respect of services rendered in connection with a business car-
ried on by a Contracting State, a Land, a political subdivision or
a local authority thereof.
(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rahmen
eines Entwicklungshilfeprogramms eines Vertragsstaats, eines
seiner Länder oder einer ihrer Gebietskörperschaften aus Mitteln,
die ausschließlich von diesem Staat, dem Land oder der Ge-
bietskörperschaft bereitgestellt werden, an Fachkräfte oder frei-
willige Helfer gezahlt werden, die in den anderen Vertragsstaat
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 pro-
gramme of a Contracting State, a Land, a political subdivision or
a local authority thereof, out of funds exclusively supplied by that
State, Land, political subdivision or local authority, to a specialist
or volunteer seconded to the other Contracting State with the
consent of that other State.
(5) Die Absätze 1 und 2 gelten auch für Vergütungen oder
Ruhegehälter, die gezahlt werden
a) im Falle der Bundesrepublik Deutschland:
aa) von der Deutschen Bundesbank,
bb) vom Goethe-Institut und
cc) vom DAAD;
b) im Falle der Republik Korea:
aa) von der Bank von Korea,
bb) von der koreanischen Export-Import-Bank und
cc) von der KOTRA.
English
5. The provisions of paragraphs 1 and 2 shall also apply to
remuneration or pension paid by:
(a) in the case of the Federal Republic of Germany:
aa) Deutsche Bundesbank,
bb) Goethe Institut, and
cc) DAAD;
(b) in the case of the Republic of Korea:
aa) the Bank of Korea,
bb) the Korea Export-Import Bank, and
cc) the Korea Trade Promotion Agency.
de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
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 Korean 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-republic-of-korea-2002-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 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. 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): Korea, Republik R-P P: 18.04.2018 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. 2002 II S. 1630 | de-republic-of-korea-2002-base | de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-republic-of-korea-2002-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
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 Korean 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-republic-of-korea-2002-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 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. 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): Korea, Republik R-P P: 18.04.2018 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. 2002 II S. 1630 · /library/originals/19f6479f55148cfad9a36af88630425d9315c80acdcddf12ea9ea89ab2fae385.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.