Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 16 bis 19 können Gehälter, Löhne
und ähnliche Vergütungen, die eine in einem Vertragsstaat
ansässige Person aus unselbständiger Arbeit bezieht, nur in die-
sem Staat besteuert werden, es sei denn, die Arbeit wird im
anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausgeübt,
so können die dafür bezogenen Vergütungen im anderen Staat
besteuert werden.
English
(1) Subject to the provisions of Articles 16 to 19, salaries,
wages and other similar remuneration derived by a resident of a
Contracting State in respect of an employment shall be taxable
only in that State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such remu-
neration as is derived therefrom may be taxed in that other State.
(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine
in einem Vertragsstaat ansässige Person für eine im anderen
Vertragsstaat ausgeübte unselbständige Arbeit bezieht, nur im
erstgenannten Staat besteuert werden, wenn
a) der Empfänger sich im anderen Staat insgesamt nicht länger
als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,
der während des betreffenden Steuerjahrs beginnt oder
endet, aufhält und
b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-
geber gezahlt werden, der nicht im anderen Staat ansässig
ist, und
c) die Vergütungen nicht von einer Betriebsstätte oder einer
festen Einrichtung getragen werden, die der Arbeitgeber im
anderen Staat hat.
English
(2) Notwithstanding the provisions of paragraph 1, remunera-
tion derived by a resident of a Contracting State in respect of an
employment exercised in the other Contracting State shall be
taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or peri-
ods not exceeding in the aggregate 183 days in any twelve
month period commencing or ending in the fiscal year con-
cerned, and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment
or a fixed base which the employer has in the other State.
(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-
kels können Vergütungen für eine an Bord eines Seeschiffs oder
Luftfahrzeugs im internationalen Verkehr oder an Bord eines
Schiffes im Binnenverkehr ausgeübte unselbständige Arbeit in
dem Vertragsstaat besteuert werden, in dem sich der Ort der
tatsächlichen Geschäftsleitung des Unternehmens befindet, das
das Schiff oder Luftfahrzeug betreibt.
English
(4) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic, or
aboard a boat engaged in inland waterways transport, may be
taxed in the Contracting State in which the place of effective
management of the enterprise which operates the ship, aircraft
or boat is situated.
de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Quellenform
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.
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 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. 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): Rumänien R-P V. 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. 2003 II S. 1594 | de-romania-2003-base | de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14 | Article 15 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-romania-2003-base/de/articles/article-15/
Quellen, Fassung und Grenzen
Quellenfassung
de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Quellenform
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.
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 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. 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): Rumänien R-P V. 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. 2003 II S. 1594 · /library/originals/aa227eb9367b81d0bd6e85ee8dcb0c0b198a04ea9346fb3d268ca6ee537f0906.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.