Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, die eine in einem Vertragsstaat ansässige
natürliche Person aus einem freien Beruf oder aus sonstiger
selbständiger Tätigkeit bezieht, können nur in diesem Staat
besteuert werden, unter Ausnahme folgender Fälle, in denen
diese Einkünfte auch im anderen Vertragsstaat besteuert wer-
den können:
a) steht dieser Person im anderen Staat für die Ausübung ihrer
Tätigkeit gewöhnlich eine feste Einrichtung zur Verfügung,
so können die Einkünfte nur insoweit im anderen Staat
besteuert werden, als sie dieser festen Einrichtung zu-
gerechnet werden können; oder
b) hält diese Person sich im anderen Staat insgesamt länger
als 183 Tage während des betreffenden Kalenderjahres auf,
so können die Einkünfte nur insoweit im anderen Staat
besteuert werden, als sie der im anderen Staat ausgeübten
Tätigkeit zugerechnet werden können.
English
(1) Income derived by an individual who is a resident of a
Contracting State from the performance of professional servic-
es or other activities of an independent character shall be tax-
able only in that State except in the following circumstances
when such income may also be taxed in the other Contracting
State:
a) if he has a fixed base regularly available to him in the other
State for the purpose of performing his activities; in that
case, only so much of the income as is attributable to that
fixed base may be taxed in that other State; or
b) if his presence in the other State is for a period or periods
exceeding in the aggregate 183 days in the calendar year
concerned; in that case, only so much of the income as is
derived from his activities performed in that other State may
be taxed in that other State.
(2) Der Ausdruck „freier Beruf“ umfasst insbesondere
Dienstleistungen, die in Ausübung selbständiger, wissenschaft-
licher, literarischer, künstlerischer, erzieherischer oder unter-
richtender Tätigkeiten sowie in Ausübung der selbständigen
Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte, Ingenieure,
Architekten und Buchsachverständigen erbracht werden.
English
(2) The term “professional services” includes especially
independent scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians,
dentists, lawyers, engineers, architects and accountants.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 | de-singapore-2006-base | de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03 | Article 14 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-singapore-2006-base/de/articles/article-14/
Quellen, Fassung und Grenzen
Quellenfassung
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 · /library/originals/55a76bb782b64ed4b1a4ea77be1cd95ebad384d5d461c6562d2c72cbfd6f4df6.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.