Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen berührt nicht die steuerlichen Vor-
rechte, die den Mitgliedern diplomatischer Missionen, konsula-
rischer Vertretungen oder internationaler Organisationen nach
den allgemeinen Regeln des Völkerrechts oder aufgrund beson-
derer Übereinkünfte zustehen.
English
(1) Nothing in this Agreement shall affect the fiscal privileges
of members of a diplomatic mission, a consular post or an inter-
national organisation under the general rules of international law
or under the provisions of special agreements.
(2) Soweit Einkünfte oder Vermögen im Empfangsstaat
wegen der den Diplomaten und Konsularbeamten nach den all-
gemeinen Regeln des Völkerrechts oder aufgrund besonderer
zwischenstaatlicher Übereinkünfte zustehenden steuerlichen
Vorrechte nicht besteuert werden, steht das Besteuerungsrecht
dem Entsendestaat zu.
English
(2) Insofar as, to the extent that, due to fiscal privileges
granted to diplomatic agents or consular officers under the
general rules of international law or under the provisions of spe-
cial international agreements, items of income or capital are not
subject to tax in the receiving State, the sending State shall
have the right to tax such items of income or capital.
(3) Ungeachtet des Artikels 4 gilt eine natürliche Person, die
Mitglied einer diplomatischen Mission, einer konsularischen
Vertretung oder einer Ständigen Vertretung eines Vertragsstaa-
tes ist, die im anderen Vertragsstaat oder in einem dritten Staat
gelegen ist, für die Zwecke dieses Abkommens als im Ent-
sendestaat ansässig, wenn sie
a) nach dem Völkerrecht im Empfangsstaat mit ihren Einkünf-
ten aus Quellen außerhalb dieses Staates nicht steuerpflich-
tig ist und
b) im Entsendestaat den gleichen Verpflichtungen bezüglich
der Steuer von ihrem gesamten Einkommen oder vom Ver-
mögen unterworfen ist wie die in diesem Staat ansässigen
Personen.
English
(3) Notwithstanding the provisions of Article 4, an individual
who is a member of a diplomatic mission, a consular post or a
permanent mission or a Contracting State which is situated in
the other Contracting State or in a third State shall be deemed
for the purposes of this Agreement to be a resident of the send-
ing State if:
a) in accordance with international law he is not liable to tax in
the receiving State in respect of items of income from
sources outside that State; and
b) he is liable in the sending State to the same obligations in
relation to tax on his total income or on capital as are resi-
dents of that State.
(4) Dieses Abkommen gilt nicht für internationale Organisa-
tionen, ihre Organe oder Bediensteten sowie für Mitglieder einer
diplomatischen Mission oder einer konsularischen Vertretung
eines dritten Staates sowie mit diesen verbundene Personen,
die sich in einem Vertragsstaat aufhalten, jedoch in keinem der
beiden Vertragsstaaten für Zwecke der Steuern vom Einkom-
men und vom Vermögen wie dort ansässige Personen behan-
delt werden.
English
(4) This Agreement shall not apply to international organisa-
tions, to organs or officials thereof, and to members of a diplo-
matic mission or consular post of a third State and persons
related to them, being present in a Contracting State but not
being treated in either Contracting State for purposes of taxes
on income and on capital as residents are treated.
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 30 | 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-30/
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.