Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhegehälter
und ähnliche Vergütungen oder Renten, die eine in einem Ver-
tragsstaat 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 be tax-
able only 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, eines seiner Länder oder eine ihrer Gebietskörper-
schaften an eine im anderen Vertragsstaat ansässige Person als
Entschädigung für politische Verfolgung oder für Unrecht oder
Schäden aufgrund von Kriegshandlungen (einschließlich Wieder-
gutmachungsleistungen) oder des Wehr- oder Zivildienstes oder
eines Verbrechens, einer Impfung oder ähnlicher Vorkommnisse
zahlt, können abweichend von Absatz 1 nur im erstgenannten
Staat besteuert werden.
English
(3) Notwithstanding the provisions of paragraph 1, recurrent or
non-recurrent payments made by one of the Contracting States,
a Land, an administrative-territorial unit or a local authority
thereof to a person resident in the other Contracting State as
compensation for political persecution or for an injury or damage
sustained as a result of war (including restitution payments) or
of military or civil alternative service or of a crime, vaccination or
a similar event shall be taxable only in the first-mentioned State.
(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag, der
regelmäßig zu festgesetzten Zeitpunkten lebenslänglich 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
return for adequate and full consideration in money or money’s
worth.
(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,
die eine in einem Vertragsstaat ansässige Person an eine im
anderen Vertragsstaat ansässige Person zahlt, sind in dem ande-
ren Staat von der Steuer befreit. Das gilt nicht, soweit die Unter-
haltszahlungen im erstgenannten Staat bei der Berechnung des
steuerpflichtigen Einkommens des Zahlungsverpflichteten ab-
zugsfähig sind; Steuerfreibeträge zur Milderung der sozialen
Lasten gelten nicht als Abzug im Sinne dieser Bestimmung.
English
(5) Maintenance payments, including those for children, made
by a resident of one Contracting State to a resident of the other
Contracting State shall be exempted from tax in that other State.
This shall not apply where such maintenance payments are
deductible in the first-mentioned State in computing the taxable
income of the payer; tax allowances in mitigation of social bur-
dens are not deemed to be deductions for the purposes of this
paragraph.
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 18 | 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-18/
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.