Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Erhält eine in einem Vertragsstaat ansässige Person
Ruhegehälter und ähnliche Vergütungen oder Renten aus dem
anderen Vertragsstaat, so können diese Bezüge nur im erstge-
nannten Staat besteuert werden.
English
(1) Pensions and similar payments or annuities paid to a
resident of a Contracting State from the other Contracting State
shall be taxable only in the first-mentioned State.
(2) Bezüge, die eine in einem Vertragsstaat ansässige natür-
liche Person aus der gesetzlichen Sozialversicherung des ande-
ren Vertragsstaates erhält, können abweichend von Absatz 1
nur in diesem anderen Staat besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1 above,
payments received by an individual being a resident of a Con-
tracting 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 oder eine seiner Gebietskörperschaften an eine im
anderen Vertragsstaat ansässige Person für Schäden zahlt, die
als Folge von Kriegshandlungen oder politischer Verfolgung
oder des Wehr- oder Ersatzdienstes entstanden sind (ein-
schließlich Wiedergutmachungsleistungen), können abwei-
chend von Absatz 1 nur im erstgenannten Staat besteuert wer-
den.
English
(3) Notwithstanding the provisions of paragraph 1 above,
recurrent or non-recurrent payments made by one of the Con-
tracting States or a political subdivision thereof to a person
resident in the other Contracting State for damages sustained
as a result of war or political persecution or of military or civil
service (including restitution payments) 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 Zeitab-
schnitts aufgrund einer Verpflichtung zahlbar ist, die diese Zah-
lungen als Gegenleistung für eine in Geld oder Geldeswert
bewirkte angemessene Leistung vorsieht.
English
(4) The term “annuities” means certain amounts payable
periodically at stated times, for life or for a specified or ascer-
tainable period of time, under an obligation to make the pay-
ments in return for adequate and full consideration in money or
money’s worth.
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 18 | 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-18/
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.