(1) С учетом положений пункта 2 статьи 19 настоящего
Соглашения пенсии и аналогичные выплаты или ренты, ко-
торые получает резидент Договаривающегося Государства
из другого Договаривающегося Государства, могут облагать-
ся налогом только в первом упомянутом Государстве.
(2) Выплаты, которые получает физическое лицо, являю-
щееся резидентом Договаривающегося Государства, за
счет обязательного социального страхования другого
Договаривающегося Государства, в отличие от положений
пункта 1 настоящей статьи могут облагаться налогом только
в этом другом Государстве.
(3) Периодические и единовременные выплаты, которые
выплачивает Договаривающееся Государство или одно из
его административно-территориальных образований рези-
денту другого Договаривающегося Государства в возмеще-
ние ущерба, понесенного вследствие политического пресле-
дования, в возмещение противозаконности или ущерба
вследствие военных действий (включая компенсационные
выплаты и пособия), обязательной военной или альтернатив-
ной гражданской службы, преступления, прививки или
аналогичных событий, могут облагаться налогом только в
первом упомянутом Государстве, в отличие от положений
пункта 1 настоящей статьи.
(4) Термин „рента“ означает определенную сумму, которая
регулярно выплачивается в установленные сроки, пожизнен-
но или на протяжении определенного либо определимого
периода времени, на основании обязательства, предусмат-
ривающего эти выплаты в качестве возмещения за адекват-
ную услугу, предоставленную деньгами или материальными
ценностями.
(5) Выплаты иждивенцам в качестве средств к существо-
ванию, включая алименты на детей, которые выплачивает
резидент Договаривающегося Государства резиденту друго-
го Договаривающегося Государства, освобождаются от нало-
гообложения в этом другом Государстве. Настоящее поло-
жение не применяется, если эти выплаты в первом
упомянутом Государстве подлежат вычету при исчислении
совокупного налогооблагаемого дохода их плательщика;
суммы, не облагаемые налогом в целях облегчения социаль-
ного бремени, не считаются вычетом в понимании настояще-
го положения.
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-turkmenistan-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
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. Unknown as current law. Signed 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. 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. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
BGBl. 2017 II S. 573 | de-turkmenistan-2017-base | de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. | Article 18 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkmenistan-2017-base/ru/articles/article-18/
Source, edition and limits
Source edition
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-turkmenistan-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
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. Unknown as current law. Signed 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. 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. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.