Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine natürliche Person in einem Vertragstaat
ansässig oder ist sie dort, unmittelbar bevor sie sich in
den anderen Vertragstaat begab, ansässig gewesen und
halt sie sich in diesem anderen Vertragstaat lediglich als
Student an einer anerkannten Universität, Hochschule
oder Schule dieses anderen Vertragstaates oder als Lehr-
ling (in der Bundesrepublik einschließlich der Volontäre
oder Praktikanten) vorübergehend auf, so ist diese Person
in diesem anderen Staat steuerfrei hinsichtlich
a) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-
bildung bestimmten Uberweisungen aus dem Ausland,
und
b) der Vergütungen für Arbeit, die sie in dem anderen
Staat ausübt, um die Mittel für ihren Unterhalt, ihre
Erziehung oder ihre Ausbildung zu ergänzen.
English
(1) An individual who is or was a resident of a
Contracting State immediately before visiting the other
Contracting State and is temporarily present in that other
Contracting State solely as a student at a recognised
university, college, or school in that other Contracting
State, or as a business apprentice (including in the
Federal Republic a "Volontär" or a “Praktikant*), shall
be exempt from tax in that other State on
a) all remittances from abroad for the purposes of his
maintenance, education or training, and
b) any remuneration for personal services rendered in
that other State supplementing the resources avail-
able to him for such purposes.
(3) Ist eine natürliche Person in einem Vertragstaat
ansassig oder ist sie dort, unmittelbar bevor sie sich in
den anderen Vertragstaat begab, ansässig gewesen und
hält sie sich in diesem anderen Vertragstaat lediglich als
Arbeitnehmer der Regierung oder eines Unternehmens
des anderen Staates oder auf Grund eines Vertrages oder
einer Vereinbarung mit dieser Regierung oder einem
solchen Unternehmen vorübergehend für die Dauer von
höchstens 12 Monaten auf, um technische, berufliche oder
geschäftliche Erfahrungen zu erwerben, so ist diese Per-
son in dem anderen Staat steuerfrei hinsichtlich
@) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-
bildung bestimmten Uberweisungen aus dem Ausland,
und
b) der den Betrag von 15000 DM oder den Gegenwert
in thailändischer Währung nicht übersteigenden Ver-
gütungen für die in dem anderen Staat ausgeübte
Arbeit, sofern diese Arbeit im Rahmen ihrer Studien
oder ihrer Ausbildung geleistet wird oder damit zu-
sammenhangt.
English
(®) An individual who is or was a resident cf a Con-
tracting State immediately before visiting the other
Contracting State and who is temporarily present in that
other State for a period not exceeding twelve months
solely as an employee of, or under contract or arrange
ment with, the Government or an enterprise of that
other State for the purpose of acquiring technical, pro-
fessional or business experience shall be exempt from
tax in that other State on
a) all remittances from abroad for the purposes of his
maintenance, education or training, and
b) any remuneration, so far as it is not in excess of
15.000 Deutsche Mark or the equivalent in Thai
currency, for personal services rendered in that other
State, provided such services are in connection with
his studies or training or are incidental thereto.
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 | de-thailand-1968-base | de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26 | Article 20 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-thailand-1968-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 · /library/originals/8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627.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.