(1) Eine natürliche Person, die sich auf Einladung eines Ver-
tragsstaats oder einer Universität, Hochschule, Schule, eines
Museums oder einer anderen kulturellen Einrichtung dieses Ver-
tragsstaats oder im Rahmen eines amtlichen Kulturaustausches
in diesem Vertragsstaat höchstens zwei Jahre lang lediglich
zur Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen
oder sonstiger Lehrveranstaltungen oder zur Ausübung einer
Forschungstätigkeit bei dieser Einrichtung aufhält und die im
anderen Vertragsstaat ansässig ist oder dort unmittelbar vor der
Einreise in den erstgenannten Staat ansässig war, ist in dem
erstgenannten Staat mit ihren für diese Tätigkeit bezogenen
Vergütungen von der Steuer befreit, vorausgesetzt, dass diese
Vergütungen von außerhalb dieses Staates bezogen werden.
(2) Zahlungen, die ein Student, Praktikant oder Auszubilden-
der, der sich in einem Vertragsstaat ausschließlich zum Studium
oder zur Ausbildung aufhält und der im anderen Vertragsstaat
ansässig ist oder dort unmittelbar vor der Einreise in den erstge-
nannten Staat ansässig war, für seinen Unterhalt, sein Studium
oder seine Ausbildung erhält, dürfen im erstgenannten Staat
nicht besteuert werden, sofern diese Zahlungen aus Quellen
außerhalb dieses Staates stammen.
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Quellenform
Official original-publication PDF with native text layer; machine reader is not the facsimile
Quellenumfang
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protokolle und spätere Instrumente
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | de-tunisia-2018-base | de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28 | Article 20 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-tunisia-2018-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Quellenform
Official original-publication PDF with native text layer; machine reader is not the facsimile
Quellenumfang
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protokolle und spätere Instrumente
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) · /library/originals/7de0880f35d30dae25056ec347b7326f84b2954a72c6bf746e6213407a3b2a73.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.