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 an eine natür-
liche Person für die diesem Staat, einem seiner Länder oder
einer ihrer Gebietskörperschaften geleisteten Dienste gezahlt
werden, können nur in diesem Staat besteuert werden.
b) Diese Gehälter, Löhne und ähnlichen Vergütungen können
jedoch nur im anderen Vertragsstaat besteuert werden, wenn
die Dienste in diesem Staat geleistet werden und die natür -
liche Person in diesem Staat ansässig ist und
i)
ein Staatsangehöriger dieses Staates ist oder
ii) nicht ausschließlich deshalb in diesem Staat ansässig
geworden ist, um die Dienste zu leisten.
English
(1)
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State, a Land, a political sub-
division or a local authority thereof to an individual in respect
of services rendered to that State, Land, political subdivision
or local authority shall be taxable only in that State.
b) However, such salaries, wages and other 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 who
i)
is a national of that State or
ii) did not become a resident of that State solely for the pur-
pose of rendering the services.
(2)
a) Ruhegehälter, die von einem Vertragsstaat, einem seiner
Länder oder einer ihrer Gebietskörperschaften oder aus von
diesem Staat, einem seiner Länder oder einer ihrer Gebiets-
körperschaften errichtetem Sondervermögen an eine natür-
liche Person für die diesem Staat, einem seiner Länder oder
einer ihrer Gebietskörperschaften geleisteten Dienste gezahlt
werden, können nur in diesem Staat besteuert werden.
b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-
staat besteuert werden, wenn die natürliche Person in die-
sem Staat ansässig und ein Staatsangehöriger dieses Staa-
tes 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 to an individual in respect of services rendered to that
State, Land, political subdivision or local authority 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
national of, that State.
(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-
gehälter für Dienstleistungen, die im Zusammenhang mit einer
Geschäftstätigkeit eines Vertragsstaats, eines seiner Länder oder
einer ihrer Gebietskörperschaften erbracht werden, sind die
Artikel 15, 16, 17 oder 18 anzuwenden.
English
(3) The provisions of Articles 15, 16, 17 and 18 shall apply to
salaries, wages and other similar remuneration, and to pensions
in respect of services rendered in connection with a business
carried on by a Contracting State, a Land, a political subdivision
or a local authority thereof.
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. 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-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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. 2012 II S. 526 | de-turkey-2012-base | de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkey-2012-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. 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-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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. 2012 II S. 526 · /library/originals/c33273a0bf5e2ba7148e0fb1303740dab7fa90a37897b100f538c97bbd8a6eb8.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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