(1) For the purposes of this Convention, the term “permanent
establishment” means a fixed place of business through which
the business of an enterprise is wholly or partly carried on.
(2) The term “permanent establishment” includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f)
a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources.
(4) Notwithstanding the preceding provisions of this Article, the
term “permanent establishment” shall be deemed not to include
a) the use of facilities solely for the purpose of storage, display
or delivery of goods or merchandise belonging to the enter-
prise;
b) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of storage, display
or delivery;
c) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of processing by
another enterprise;
d) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise, which is exhibited at a trade fair or exhi-
bition, and which is sold by the enterprise at the end of such
fair or exhibition;
e) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;
f)
the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of
a preparatory or auxiliary character;
g) the maintenance of a fixed place of business solely for any
combination of activities mentioned in sub-paragraphs a) to
f), provided that the overall activity of the fixed place of busi-
ness resulting from this combination is of a preparatory or
auxiliary character.
(5) Notwithstanding the provisions of paragraphs 1 and 2,
where a person – other than an agent of an independent status to
whom paragraph 7 applies – is acting on behalf of an enterprise
and has, and habitually exercises, in a Contracting State an
authority to conclude contracts in the name of the enterprise,
that enterprise shall be deemed to have a permanent establish-
ment in that State in respect of any activities which that person
undertakes for the enterprise, unless the activities of such person
are limited to those mentioned in paragraph 4 which, if exercised
through a fixed place of business, would not make this fixed
place of business a permanent establishment under the provi-
sions of that paragraph.
(6) Notwithstanding the preceding provisions of this Article, an
insurance company, except for reinsurance, of a Contracting
State shall be deemed to have a permanent establishment in the
other Contracting State if it collects premiums on the territory of
the other State or it insures risks situated therein through a per-
son, other than an agent of an independent status to whom para-
graph 7 applies.
(7) An enterprise shall not be deemed to have a permanent
establishment in a Contracting State merely because it carries on
business in that State through a broker, general commission
agent or any other agent of an independent status, provided that
such persons are acting in the ordinary course of their business.
(8) The fact that a company which is a resident of a Contract-
ing State controls or is controlled by a company which is a resi-
dent of the other Contracting State or which carries on business
in that other State (whether through a permanent establishment
or otherwise), shall not of itself constitute either company a per-
manent establishment of the other.
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
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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/.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 5 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-romania-2003-base/en/articles/article-5/
Source, edition and limits
Source edition
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
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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/.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription