Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1)
a) Gehälter, Löhne und ähnliche Vergütungen, ausgenommen
Ruhegehälter, die von einem Vertragsstaat, einem seiner
Länder oder einer ihrer Gebietskörperschaften oder einer
anderen juristischen Person des öffentlichen Rechts dieses
Staates an eine natürliche Person für diesem Staat, einem
seiner Länder, einer ihrer Gebietskörperschaften oder einer
anderen juristischen Person des öffentlichen Rechts geleiste-
te Dienste gezahlt werden, können nur in diesem Staat
besteuert werden.
b) Diese Vergütungen können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die Dienste in diesem Staat
geleistet werden und die natürliche Person in diesem Staat
ansässig ist und
aa) ein Staatsangehöriger dieses Staates ist oder
bb) nicht ausschließlich deshalb in diesem Staat ansässig
geworden ist, um die Dienste zu leisten.
English
(1)
a) Salaries, wages and other similar remunerations, other than a
pension, paid by a Contracting State, a Land, a political sub-
division or a local authority thereof or some other legal entity
under public law of that State to an individual in respect of
services rendered to that State, a Land, a political subdivi-
sion or a local authority or some other legal entity under
public law shall be taxable only in that State.
b) However, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that State
and if the individual is a resident of that State and
aa) is a national of that State or
bb) did not become a resident of that State solely for the
purpose of rendering the services.
(2)
a) Ruhegehälter, die von einem Vertragsstaat, einem seiner
Länder, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts dieses Staates
beziehungsweise aus einem von diesem Staat, einem seiner
Länder, einer ihrer Gebietskörperschaften oder einer anderen
juristischen Person des öffentlichen Rechts dieses Staates
errichteten Sondervermögen an eine natürliche Person für
diesem Staat, einem seiner Länder, einer ihrer Gebietskör-
perschaften oder einer anderen juristischen Person des
öffentlichen Rechts geleistete Dienste gezahlt werden, kön-
nen nur in diesem Staat besteuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die natürliche Person in diesem
Staat ansässig und ein Staatsangehöriger dieses Staates ist.
English
(2)
a) Any pension paid by, or out of funds created by, a Contract-
ing State, a Land, a political subdivision or a local authority
thereof or some other legal entity under public law of that
State to an individual in respect of services rendered to that
State, a Land, a political subdivision or a local authority or
some other legal entity under public law shall be taxable only
in that State.
b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a na-
tional of, that State.
(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,
die im Zusammenhang mit einer gewerblichen Tätigkeit eines
Vertragsstaats, eines seiner Länder, einer ihrer Gebietskörper-
schaften oder einer anderen juristischen Person des öffentlichen
Rechts dieses Staates erbracht werden, sind die Artikel 15 bis 18
anzuwenden.
English
(3) The provisions of Articles 15 to 18 shall apply to remunera-
tion and pensions in respect of services rendered in connection
with a business carried on by a Contracting State, a Land, a po-
litical subdivision or a local authority thereof or some other legal
entity under public law of that State.
(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rahmen
eines Entwicklungshilfeprogramms eines Vertragsstaats, eines
seiner Länder oder einer ihrer Gebietskörperschaften aus Mitteln,
die ausschließlich von diesem Staat, dem Land oder der Gebiets-
körperschaft bereitgestellt werden, an Fachkräfte oder freiwillige
Helfer gezahlt werden, die in den anderen Vertragsstaat mit des-
sen Zustimmung entsandt worden sind.
English
(4) The provisions of paragraph 1 shall likewise apply in respect
of remuneration paid, under a development assistance pro-
gramme of a Contracting State, a Land, a political subdivision or
a local authority thereof, out of funds exclusively supplied by that
State, Land, political subdivision or local authority, to a specialist
or volunteer seconded to the other Contracting State with the
consent of that other State.
(5) Absatz 1 gilt entsprechend für Vergütungen, die vom oder
für das Goethe-Institut beziehungsweise vom oder für den Deut-
schen Akademischen Austauschdienst der Bundesrepublik
Deutschland gezahlt werden. Eine entsprechende Behandlung
der Vergütungen anderer vergleichbarer Einrichtungen der Ver-
tragsstaaten kann durch die zuständigen Behörden im gegensei-
tigen Einvernehmen vereinbart werden. Werden diese Vergütun-
gen im Gründungsstaat der Einrichtung nicht besteuert, so gilt
Artikel 15.
English
(5) The provisions of paragraph 1 shall likewise apply in respect
of remuneration paid by or for the Goethe Institute or the German
Academic Exchange Service (“Deutscher Akademischer
Austauschdienst”) of the Federal Republic of Germany.
Corresponding treatment of the remuneration of other compara-
ble institutions of the Contracting States may be arranged by the
competent authorities by mutual agreement. If such remunera-
tion is not taxed in the State where the institution was founded,
the provisions of Article 15 shall apply.
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
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
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-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 as current law. Signed 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 KR KR. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 | de-slovenia-2006-base | de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-slovenia-2006-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
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
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-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 as current law. Signed 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 KR KR. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 · /library/originals/7c31fb7a3bb26cdc29af29f1edf7c8dcbb6f9d808599f7f25b7fd2a221d00454.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.