(1) Subject to the provisions of paragraph 2 of Article 19, pen-
sions and similar payments or annuities paid to a resident of a
Contracting State from the other Contracting State shall only be
taxable in the first-mentioned State.
(2) Notwithstanding the provisions of paragraph 1, recurrent or
non-recurrent payments made by one of the Contracting States
or a political subdivision thereof to a person resident in the other
Contracting State as compensation for political persecution or
for an injury or damage sustained as a result of war (including
restitution payments) or of military or civil alternative service or of
a crime, vaccination or a similar event shall be taxable only in the
first-mentioned State.
(3) The term “annuities” means certain amounts payable period-
ically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in
return for adequate and full consideration in money or money’s
worth.
(4) Maintenance payments, including those for children, made
by a resident of one Contracting State to a resident of the other
Contracting State shall be exempted from tax in that other State.
This shall not apply where such maintenance payments are
deductible in the first-mentioned State in computing the taxable
income of the payer; tax allowances in mitigation of social bur-
dens are not deemed to be deductions for the purposes of this
paragraph.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 18 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-slovenia-2006-base/en/articles/article-18/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription