Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen berührt nicht die steuerlichen Vor-
rechte, die den Diplomaten und Konsularbeamten nach den all-
gemeinen Regeln des Völkerrechts oder auf Grund besonderer
Übereinkünfte zustehen.
English
1. Nothing in this Convention shall affect the fiscal privileges
of diplomatic agents or consular officers under the general rules
of international law or under the provisions of special agree-
ments.
(2) Soweit Einkünfte oder Vermögenswerte wegen dieser
Vorrechte im Empfangsstaat nicht besteuert werden, steht das
Besteuerungsrecht dem Entsendestaat zu.
English
2. To the extent that, due to such privileges, income or capi-
tal is not taxed in the receiving State, the sending State shall
have the right to tax such income or capital.
(3) Ungeachtet des Artikels 4 (Ansässigkeit) gilt eine natürli-
che Person, die Mitglied einer diplomatischen Mission oder
einer konsularischen Vertretung eines Vertragsstaats im ande-
ren Vertragsstaat oder in einem dritten Staat ist, im Sinne dieses
Abkommens als im Entsendestaat ansässig, wenn sie
a) nach dem Völkerrecht im Empfangsstaat mit ihren Einkünf-
ten aus Quellen außerhalb dieses Staates oder mit ihrem au-
ßerhalb dieses Staates gelegenen Vermögen nicht zur Steu-
er herangezogen wird und
b) im Entsendestaat mit ihrem gesamten Einkommen oder mit
ihrem Vermögen wie in diesem Staat ansässige Personen
zur Steuer herangezogen wird.
English
3. Notwithstanding the provisions of Article 4 (Residence),
an individual who is a member of a diplomatic mission or a
consular post of a Contracting State that is situated in the other
Contracting State or in a third State shall be deemed for the
purposes of this Convention to be a resident of the sending
State if:
a) in accordance with international law he is not liable to tax in
the receiving State in respect of income from sources out-
side that State or on capital situated outside that State, and
b) he is liable in the sending State to the same obligations in
relation to tax on his total income or on capital as are
residents of that State.
(4) Dieses Abkommen gilt nicht für internationale Organisa-
tionen, ihre Organe oder Bediensteten oder für Mitglieder einer
diplomatischen Mission, einer konsularischen Vertretung oder
einer ständigen Vertretung eines dritten Staates, die sich in
einem Vertragsstaat aufhalten, aber in keinem der beiden Ver-
tragsstaaten zu den Steuern vom Einkommen oder vom Vermö-
gen wie dort ansässige Personen herangezogen werden.
English
4. This Convention shall not apply to international organiza-
tions, to organs or officials thereof, or to persons who are
members of a diplomatic mission, consular post, or permanent
mission of a third State, being present in a Contracting State
and not liable in either Contracting State to the same
obligations in respect of taxes on income or on capital as are
residents.
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 30 | de | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/de/articles/article-30/
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.