Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ungeachtet des Artikels 28 (Schranken für die Abkom-
mensvergünstigungen) sind Einkünfte einer deutschen Gesell-
schaft oder Organisation, die ausschließlich religiöse, mild-
tätige, wissenschaftliche, erzieherische oder öffentliche Zwe-
cke verfolgt, in den Vereinigten Staaten steuerbefreit, wenn und
soweit sie
a) in der Bundesrepublik Deutschland steuerbefreit ist und
b) bezüglich dieser Einkünfte in den Vereinigten Staaten steu-
erbefreit wäre, sofern sie in den Vereinigten Staaten errich-
tet worden und ausschließlich dort tätig wäre.
English
1. Notwithstanding the provisions of Article 28 (Limitation on
Benefits), a German company or organization operated
exclusively for religious, charitable, scientific, educational, or
public purposes shall be exempt from tax by the United States
in respect of items of income, if and to the extent that
a) such company or organization is exempt from tax in the
Federal Republic of Germany, and
b) such company or organization would be exempt from tax in
the United States in respect of such items of income if it
were organized, and carried on all its activities, in the United
States.
(2) Ungeachtet des Artikels 28 (Schranken für die Abkom-
mensvergünstigungen) sind Einkünfte einer Gesellschaft oder
Organisation in den Vereinigten Staaten, die ausschließlich
religiöse, mildtätige, wissenschaftliche, erzieherische oder
öffentliche Zwecke verfolgt, in der Bundesrepublik Deutschland
steuerbefreit, wenn und soweit sie
a) in den Vereinigten Staaten steuerbefreit ist und
b) bezüglich dieser Einkünfte in der Bundesrepublik Deutsch-
land steuerbefreit wäre, sofern sie eine deutsche Gesell-
schaft oder Organisation wäre, die ausschließlich in der
Bundesrepublik Deutschland tätig ist.
English
2. Notwithstanding the provisions of Article 28 (Limitation on
Benefits), a United States company or organization operated
exclusively for religious, charitable, scientific, educational, or
public purposes shall be exempt from tax by the Federal
Republic of Germany in respect of items of income, if and to the
extent that
a) such company or organization is exempt from tax in the
United States, and
b) such company or organization would be exempt from tax in
the Federal Republic of Germany in respect of such items of
income if it were a German company or organization and
carried on all its activities in the Federal Republic of
Germany.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 27 | de | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/de/articles/article-27/
Quellen, Fassung und Grenzen
Quellenfassung
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 · /library/originals/c712844fbd49d928461286efcca93ac57da6ead9def96d0efea940d3ad2333fd.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.