Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Einkünfte, deren Nutzungsberechtigter eine in einem Ver-
tragsstaat ansässige Person ist und die in den vorstehenden Ar-
tikeln nicht behandelt wurden, können ohne Rücksicht auf ihre
Herkunft nur in diesem Staat besteuert werden.
English
(1) Items of income beneficially owned by a resident of a Con-
tracting State, wherever arising, which are not dealt with in the
foregoing Articles of this Convention shall be taxable only in that
State.
(2) Ungeachtet des Absatzes 1 finden die folgenden Bestim-
mungen Anwendung auf Einkünfte, die aus einem Treuhandver-
mögen oder einer Nachlassverwaltung gezahlt werden:
Werden diese Einkünfte von im Vereinigten Königreich ansässi-
gen Treuhändern oder persönlichen Vertretern an einen in
Deutschland ansässigen Begünstigten aus Einkünften dieser
Treuhänder oder persönlichen Vertreter gezahlt, die bei Ansäs-
sigkeit dieser Treuhänder oder persönlichen Vertreter in Deutsch-
land unter andere Artikel dieses Abkommens fallen würden, wird
der Begünstigte so behandelt, als habe er einen Teil der Einkünf-
te der Treuhänder oder persönlichen Vertreter bezogen, dessen
Höhe den von ihm bezogenen Einkünften entspricht, und von
den Treuhändern oder persönlichen Vertretern auf diesen Betrag
entrichtete Steuern gelten als vom Begünstigten entrichtet.
English
(2) Notwithstanding the provisions of paragraph 1, the follow-
ing provisions shall apply with respect to income paid out of
trusts or the estates of deceased persons in the course of
administration:
Where such income is paid to a beneficiary who is a resident of
Germany by trustees or personal representatives who are
residents of the United Kingdom out of income received by those
trustees or personal representatives which would, if those
trustees or personal representatives had been residents of
Germany, have fallen within other Articles of this Convention, the
beneficiary shall be treated as having received an amount of the
income received by the trustees or personal representatives
corresponding to the income received by him and any tax paid
by the trustees or personal representatives on that amount shall
be treated as having been paid by the beneficiary.
(3) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-
lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-
wenden, wenn der in einem Vertragsstaat ansässige Empfänger
im anderen Vertragsstaat eine Geschäftstätigkeit durch eine dort
gelegene Betriebsstätte ausübt und die Rechte oder Vermögens-
werte, für die die Einkünfte gezahlt werden, tatsächlich zu dieser
Betriebsstätte gehören. In diesem Fall ist Artikel 7 anzuwenden.
English
(3) The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in para-
graph 2 of Article 6, if the recipient of such income, being a resi -
dent of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated
therein and the right or property in respect of which the income
is paid is effectively connected with such permanent establish-
ment. In such case the provisions of Article 7 shall apply.
(4) Bestehen zwischen der in Absatz 1 bezeichneten Person
und einer anderen Person oder zwischen jedem von ihnen und
einem Dritten besondere Beziehungen und übersteigen deshalb
die in Absatz 1 bezeichneten Einkünfte den Betrag (sofern zu-
treffend), den diese Personen ohne diese Beziehungen verein-
bart hätten, so wird dieser Artikel nur auf den letztgenannten Be-
trag angewendet. In diesem Fall kann der übersteigende Betrag
nach dem Recht eines jeden Vertragsstaats und unter Berück-
sichtigung der anderen anwendbaren Bestimmungen dieses Ab-
kommens besteuert werden.
English
(4) Where, by reason of a special relationship between the
person referred to in paragraph 1 and some other person, or be-
tween both of them and some third person, the amount of the
income referred to in paragraph 1 exceeds the amount (if any)
which would have been agreed upon between them in the ab-
sence of such a relationship, the provisions of this Article shall
apply only to the last mentioned amount. In such a case, the
excess part of the income shall remain taxable according to the
laws of each Contracting State, due regard being had to the
other applicable provisions of this Convention.
(5) Entlastungen nach diesem Artikel werden nicht gewährt,
wenn der Hauptzweck oder einer der Hauptzwecke einer der
Personen, die an der Begründung oder Übertragung der Rechte,
für die die Einkünfte gezahlt werden, beteiligt waren, darin be-
stand, diesen Artikel mithilfe dieser Begründung oder Übertra-
gung in Anspruch zu nehmen.
English
(5) No relief shall be available under this Article if it was the
main purpose or one of the main purposes of any person con-
cerned with the creation or assignment of the rights in respect
of which the income is paid to take advantage of this Article by
means of that creation or assignment.
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-2010-base/. PDF page links identify pages, not verified paragraph correspondence.
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. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 | de-united-kingdom-2010-base | de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23 | Article 21 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-united-kingdom-2010-base/de/articles/article-21/
Quellen, Fassung und Grenzen
Quellenfassung
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-2010-base/. PDF page links identify pages, not verified paragraph correspondence.
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. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 · /library/originals/a0583349f76690b9e8351b5f73825e0f2567eded20049dae9be80a53f15b3389.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.