Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Staatsangehörige eines Vertragsstaats dürfen im anderen
Vertragsstaat keiner Besteuerung oder damit zusammenhängen-
den Verpflichtung unterworfen werden, die anders oder belas-
tender ist als die Besteuerung und die damit zusammenhängen-
den Verpflichtungen, denen Staatsangehörige des anderen
Staates unter gleichen Verhältnissen insbesondere hinsichtlich
der Ansässigkeit unterworfen sind oder unterworfen werden
können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch
für Personen, die in keinem der beiden Vertragsstaaten ansässig
sind.
English
(1) Nationals of a Contracting State shall not be subjected in
the other Contracting State to any taxation or any requirement
connected therewith, which is other or more burdensome than
the taxation and connected requirements to which nationals of
that other State in the same circumstances, in particular with
respect to residence, are or may be subjected. This provision
shall, notwithstanding the provisions of Article 1, also apply to
persons who are not residents of one or both of the Contracting
States.
(2) Staatenlose, die in einem Vertragsstaat ansässig sind, dür-
fen in keinem der beiden Vertragsstaaten einer Besteuerung oder
damit zusammenhängenden Verpflichtung unterworfen werden,
die anders oder belastender ist als die Besteuerung und die
damit zusammenhängenden Verpflichtungen, denen Staats -
angehörige des betreffenden Staates unter gleichen Verhältnis-
sen unterworfen sind oder unterworfen werden können.
English
(2) Stateless persons who are residents of a Contracting State
shall not be subjected in either Contracting State to any taxation
or any requirement connected therewith, which is other or more
burdensome than the taxation and connected requirements to
which nationals of the State concerned in the same circum-
stances are or may be subjected.
(3) Die Besteuerung einer Betriebsstätte, die ein Unternehmen
eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-
ren Staat nicht ungünstiger sein als die Besteuerung von Unter-
nehmen des anderen Staates, die die gleiche Tätigkeit ausüben.
Diese Bestimmung ist nicht so auszulegen, als verpflichte sie
einen Vertragsstaat, den im anderen Vertragsstaat ansässigen
Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-
gen aufgrund des Personenstandes oder der Familienlasten zu
gewähren, die er nur seinen ansässigen Personen gewährt.
English
(3) The taxation on a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State shall not be less favourably levied in that other State than
the taxation levied on enterprises of that other State carrying on
the same activities. This provision shall not be construed as
obliging a Contracting State to grant to residents of the other
Contracting State any personal allowances, reliefs and reduc-
tions for taxation purposes on account of civil status or family
responsibilities which it grants only to its own residents.
(4) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 7 oder
Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-
ren und andere Entgelte, die ein Unternehmen eines Vertrags-
staats an eine im anderen Vertragsstaat ansässige Person zahlt,
bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-
nehmens unter den gleichen Bedingungen wie Zahlungen an
eine im erstgenannten Staat ansässige Person zum Abzug zuzu-
lassen.
English
(4) Except where the provisions of paragraph 1 of Article 9,
paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, in-
terest, royalties and other disbursements paid by an enterprise
of a Contracting State to a resident of the other Contracting State
shall, for the purpose of determining the taxable profits of such
enterprise, be deductible under the same conditions as if they
had been paid to a resident of the first-mentioned State.
(5) Unternehmen eines Vertragsstaats, deren Kapital ganz
oder teilweise unmittelbar oder mittelbar einer im anderen Ver-
tragsstaat ansässigen Person oder mehreren solchen Personen
gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten
Staat keiner Besteuerung oder damit zusammenhängenden Ver-
pflichtung unterworfen werden, die anders oder belastender ist
als die Besteuerung und die damit zusammenhängenden
Verpflichtungen, denen andere ähnliche Unternehmen des erst-
genannten Staates unterworfen sind oder unterworfen werden
können.
English
(5) Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned State to any taxation or any
requirement connected therewith which is other or more burden-
some than the taxation and connected requirements to which
other similar enterprises of the first-mentioned State are or may
be subjected.
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 23 | 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-23/
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.
Source-page links are references, not human paragraph verification.