Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats können
nur in diesem Staat besteuert werden, es sei denn, das Unter-
nehmen übt seine Tätigkeit im anderen Vertragsstaat durch eine
dort gelegene Betriebsstätte aus. Übt das Unternehmen seine
Tätigkeit auf diese Weise aus, so können die Gewinne des Unter-
nehmens im anderen Staat besteuert werden, jedoch nur inso-
weit, als sie dieser Betriebsstätte zugerechnet werden können.
English
1. The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on busi-
ness in the other Contracting State through a permanent estab-
lishment situated therein. If the enterprise carries on business as
aforesaid, the profits of the enterprise may be taxed in the other
State but only so much of them as is attributable to that perma-
nent establishment.
(2) Übt ein Unternehmen eines Vertragsstaats seine Tätigkeit
im anderen Vertragsstaat durch eine dort gelegene Betriebs-
stätte aus, so werden vorbehaltlich des Absatzes 3 in jedem Ver-
tragsstaat dieser Betriebsstätte die Gewinne zugerechnet, die sie
hätte erzielen können, wenn sie eine gleiche oder ähnliche Tätig-
keit unter gleichen oder ähnlichen Bedingungen als selbständi-
ges Unternehmen ausgeübt hätte und im Verkehr mit dem Unter-
nehmen, dessen Betriebsstätte sie ist, völlig unabhängig gewe-
sen wäre.
English
2. Subject to the provisions of paragraph 3, where an enter-
prise of a Contracting State carries on business in the other Con-
tracting State through a permanent establishment situated there-
in, there shall in each Contracting State be attributed to that per-
manent establishment the profits which it might be expected to
make if it were a distinct and separate enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing wholly independently with the enterprise of which it
is a permanent establishment.
(3) Bei der Ermittlung der Gewinne einer Betriebsstätte werden
die für diese Betriebsstätte entstandenen Aufwendungen, ein-
schließlich der Geschäftsführungs- und allgemeinen Verwal-
tungskosten, zum Abzug zugelassen, gleichgültig, ob sie in dem
Staat, in dem die Betriebsstätte liegt, oder anderswo entstanden
sind.
English
3. In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are
incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so
incurred, whether in the State in which the permanent establish-
ment is situated or elsewhere.
(4) Soweit es in einem Vertragsstaat üblich ist, die einer
Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der
Gesamtgewinne des Unternehmens auf seine einzelnen Teile zu
ermitteln, schließt Absatz 2 nicht aus, dass dieser Vertragsstaat
die zu besteuernden Gewinne nach der üblichen Aufteilung
ermittelt; die gewählte Gewinnaufteilung muss jedoch derart
sein, dass das Ergebnis mit den Grundsätzen dieses Artikels
übereinstimmt.
English
4. Insofar as it has been customary in a Contracting State to
determine the profits to be attributed to a permanent establish-
ment on the basis of an apportionment of the total profits of the
enterprise to its various parts, nothing in paragraph 2 shall pre-
clude that Contracting State from determining the profits to be
taxed by such an apportionment as may be customary; the
method of apportionment adopted shall, however, be such that
the result shall be in accordance with the principles contained in
this Article.
(5) Aufgrund des bloßen Einkaufs von Gütern oder Waren für
das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-
rechnet.
English
5. No profits shall be attributed to a permanent establishment
by reason of the mere purchase by that permanent establishment
of goods or merchandise for the enterprise.
(6) Bei der Anwendung der vorstehenden Absätze dieses
Artikels sind die der Betriebsstätte zuzurechnenden Gewinne
jedes Jahr auf dieselbe Art zu ermitteln, es sei denn, dass aus-
reichende Gründe dafür bestehen, anders zu verfahren.
English
6. For the purposes of the preceding paragraphs of this Article,
the profits to be attributed to the permanent establishment shall
be determined by the same method year by year unless there is
good and sufficient reason to the contrary.
(7) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-
keln dieses Abkommens behandelt werden, so werden die Be-
stimmungen jener Artikel durch die Bestimmungen dieses Arti-
kels nicht berührt.
English
7. Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the provisions
of those Articles shall not be affected by the provisions of this
Article.
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 7 | 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-7/
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.