(1) For the purposes of this Agreement, the term “permanent
establishment” means a fixed place of business through which
the business of an enterprise is wholly or partly carried on.
(2) The term “permanent establishment” includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or any other place of ex-
traction of natural resources.
(3) The term “permanent establishment” also encompasses:
a) a building site, a construction, assembly or installation proj-
ect or supervisory activities in connection therewith, but only
if such site, project or activities last more than six months;
b) the furnishing of services, including consultancy services, by
an enterprise through employees or other personnel engaged
by the enterprise for such purpose, but only if activities of
that nature continue (for the same or a connected project)
within a Contracting State for a period or periods aggregating
more than six months within any twelve-month period.
(4) Notwithstanding the preceding provisions of this Article,
the term “permanent establishment” shall be deemed not to in-
clude:
a) the use of facilities solely for the purpose of storage, display
or delivery of goods or merchandise belonging to the enter-
prise;
b) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of storage, dis-
play or delivery;
c) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of processing by
another enterprise;
d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collect-
ing information, for the enterprise;
e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of
a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any
combination of activities mentioned in sub-paragraphs a)
to e), provided that the overall activity of the fixed place of
business resulting from this combination is of a preparatory
or auxiliary character.
(5) Notwithstanding the provisions of paragraphs 1 and 2,
where a person – other than an agent of an independent status
to whom paragraph 6 applies – is acting in a Contracting State on
behalf of an enterprise of the other Contracting State, that enter-
prise shall be deemed to have a permanent establishment in the
first-mentioned Contracting State in respect of any activities
which that person undertakes for the enterprise, if such a
person has and habitually exercises in that State an authority to
conclude contracts in the name of the enterprise, unless the
activities of such person are limited to those mentioned in para-
graph 4 which, if exercised through a fixed place of business
would not make this fixed place of business a permanent estab-
lishment under the provisions of that paragraph.
(6) An enterprise shall not be deemed to have a permanent
establishment in a Contracting State merely because it carries
on business in that State through a broker, general commission
agent or any other agent of an independent status, provided that
such persons are acting in the ordinary course of their business.
(7) The fact that a company which is a resident of a Contract-
ing State controls or is controlled by a company which is a resi-
dent of the other Contracting State, or which carries on business
in that other State (whether through a permanent establishment
or otherwise), shall not of itself constitute either company a per-
manent establishment of the other.
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 5 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkey-2012-base/en/articles/article-5/
Source, edition and limits
Source edition
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription