Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Vorbehaltlich der Artikel 16, 18 und 19 können Gehälter,
Löhne und ähnliche Vergütungen, die eine in einem Vertrags-
staat ansässige Person aus unselbständiger Arbeit bezieht, nur
in diesem Staat besteuert werden, es sei denn, die Arbeit wird
im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausge-
übt, so können die dafür bezogenen Vergütungen im anderen
Staat besteuert werden.
English
(1) Subject to the provisions of Articles 16, 18 and 19,
salaries, wages and other similar remuneration derived by a res-
ident of a Contracting State in respect of an employment shall
be taxable only in that State unless the employment is exer-
cised in the other Contracting State. If the employment is so
exercised, such remuneration 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 ande-
ren Vertragsstaat ausgeübte unselbständige Arbeit bezieht, nur
im erstgenannten Staat besteuert werden, wenn:
a) der Empfänger sich im anderen Staat insgesamt nicht län-
ger als 183 Tage innerhalb eines Zeitraums von zwölf Mona-
ten, der während des betreffenden Kalenderjahres beginnt
oder endet, aufhält und
b) die Vergütungen von einem Arbeitgeber oder für einen
Arbeitgeber 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, und
d) die Vergütungen im erstgenannten Staat besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1 above,
remuneration 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
periods not exceeding in the aggregate 183 days in any
twelve-month period commencing or ending in the calendar
year concerned, 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 establish-
ment or a fixed base which the employer has in the other
State, and
d) the remuneration is subject to tax in the first-mentioned
State.
(3) Ungeachtet der vorstehenden Bestimmungen dieses Ar-
tikels können Vergütungen für eine an Bord eines Seeschiffs
oder Luftfahrzeugs im internationalen Verkehr ausgeübte
unselbständige Arbeit nur in dem Vertragsstaat besteuert wer-
den, in dem sich der Ort der tatsächlichen Geschäftsleitung des
Unternehmens befindet, das das Seeschiff oder Luftfahrzeug
betreibt. Vergütungen, die eine im anderen Vertragsstaat ansäs-
sige Person bezieht, können jedoch auch in dem anderen Staat
besteuert werden.
English
(3) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic shall be
taxable only in the Contracting State in which the place of effec-
tive management of the enterprise which operates the ship or
aircraft is situated. However, if the remuneration is derived by a
resident of the other Contracting State, it may also be taxed in
that other State.
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 15 | 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-15/
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.