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 oder einer
anderen juristischen Person des öffentlichen Rechts dieses
Staates an eine natürliche Person für die diesem Staat, einem
seiner Länder, einer ihrer Gebietskörperschaften oder einer
anderen juristischen Person des öffentlichen Rechts geleiste-
ten Dienste gezahlt werden, können nur in diesem Staat
besteuert werden.
b) Diese Vergütungen können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die Dienste in diesem Staat
geleistet werden und die natürliche 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, an administra-
tive-territorial unit or a local authority thereof or some other
legal entity under public law of that State to an individual in
respect of services rendered to that State, Land, administra-
tive-territorial unit or local authority or some other legal entity
under public law shall be taxable only in that State.
b) However, such remuneration 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 and
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) Ruhegehälter, die von einem Vertragsstaat, einem seiner
Länder, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts dieses Staates
oder aus einem von diesen errichteten Sondervermögen an
eine natürliche Person für die diesem Staat, einem seiner
Länder, einer ihrer Gebietskörperschaften oder einer ande-
ren juristischen Person des öffentlichen Rechts geleisteten
Dienste gezahlt werden, können nur in diesem Staat be-
steuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen Ver-
tragsstaat besteuert werden, wenn die natürliche Person in
diesem Staat ansässig und ein Staatsangehöriger dieses
Staates ist.
English
(2)
a) Any pension paid by, or out of funds created by, a Contract-
ing State, a Land, an administrative-territorial unit or a local
authority thereof or some other legal entity under public law
of that State to an individual in respect of services rendered
to that State, Land, administrative-territorial unit or local
authority or some other legal entity under public law 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, and a
national of, that State.
(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,
die im Zusammenhang mit einer gewerblichen Tätigkeit eines
Vertragsstaats, eines seiner Länder, einer ihrer Gebietskörper-
schaften oder einer anderen juristischen Person des öffentlichen
Rechts dieses Staates erbracht werden, sind die Artikel 15, 16,
17 und 18 anzuwenden.
English
(3) The provisions of Articles 15, 16, 17 and 18 shall apply to
remuneration and pensions in respect of services rendered in
connection with a business carried on by a Contracting State, a
Land, an administrative-territorial unit or a local authority thereof
or some other legal entity under public law of that State.
(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 Gebiets-
körperschaft bereitgestellt werden, an Fachkräfte oder freiwillige
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
programme of a Contracting State, a Land, an administrative-ter-
ritorial unit, or a local authority thereof, out of funds exclusively
supplied by that State, Land, administrative-territorial unit or
local authority, to a specialist or volunteer sent to the other Con-
tracting State with the consent of that other State.
(5) Die Absätze 1 und 2 gelten entsprechend für Vergütungen,
die vom oder für das Goethe-Institut Inter Nationes beziehungs-
weise vom oder für den Deutschen Akademischen Aus-
tauschdienst der Bundesrepublik Deutschland gezahlt werden.
Eine entsprechende Behandlung der Vergütungen anderer ver-
gleichbarer Einrichtungen der Vertragsstaaten kann durch die zu-
ständigen Behörden im gegenseitigen Einvernehmen vereinbart
werden. Werden diese Vergütungen in dem Staat, in dem der
Hauptsitz der Einrichtung liegt, nicht besteuert, so gilt Artikel 15.
English
(5) The provisions of paragraphs 1 and 2 shall likewise apply in
respect of remuneration paid by or for the Goethe Institute Inter
Nationes or the German Academic Exchange Service (“Deutscher
Akademischer Austauschdienst”) of the Federal Republic of
Germany. Corresponding treatment of the remuneration of other
comparable institutions of the Contracting States may be ar-
ranged by the competent authorities by mutual agreement. If
such remuneration is not taxed in the State where the main office
of the institution is situated, the provisions of Article 15 shall
apply.
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 19 | 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-19/
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.