(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-
son aus unbeweglichem Vermögen (einschließlich der Einkünfte
aus land- und forstwirtschaftlichen Betrieben) bezieht, das im
anderen Vertragsstaat liegt, können im anderen Staat besteuert
werden.
(2) Der Ausdruck „unbewegliches Vermögen“ hat die Be–
deutung, die ihm nach dem Recht des Vertragsstaats zukommt,
in dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall
das Zubehör zum unbeweglichen Vermögen, das lebende und
tote Inventar land- und forstwirtschaftlicher Betriebe, die Rechte,
für die die Vorschriften des Privatrechts über Grundstücke
gelten, Nutzungsrechte an unbeweglichem Vermögen sowie
Rechte auf veränderliche oder feste Vergütungen für die Aus-
beutung oder das Recht auf Ausbeutung von Mineralvor-
kommen, Quellen und anderen natürlichen Ressourcen; Schiffe
und Luftfahrzeuge gelten nicht als unbewegliches Vermögen.
(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,
der Vermietung oder Verpachtung sowie jeder anderen Art der
Nutzung unbeweglichen Vermögens.
(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus un-
beweglichem Vermögen eines Unternehmens und für Einkünfte
aus unbeweglichem Vermögen, das der Ausübung einer
selbständigen Arbeit dient.
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic 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-syria-2010-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 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (not a universal tax-specific rule). 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. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1359 | de-syria-2010-base | de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23 | Article 6 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-syria-2010-base/de/articles/article-6/
Quellen, Fassung und Grenzen
Quellenfassung
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic 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-syria-2010-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 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (not a universal tax-specific rule). 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. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1359 · /library/originals/8adc70bd4a9cdcc70d00dbe44c59271dec4a55666d07f551164f0be8e247646a.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.