Types of income under treaty law

Im Abkommensrecht wird gegenüber dem nationalen Steuer-recht eine stärkere Differenzierung der Einkunftsarten vorgesehen. Dies ermöglicht flexible internationale Spezialregelungen. Das OECD-MA sieht die folgenden 14 Einkunftsarten vor:
(1) Income from immovable property (Art. 6)
(2) Income from corporate profits (Art. 7 in conjunction with Art. 5 and 9)
(3) Income from shipping, inland shipping and aviation (Art. 8)
(4) Income from dividends (Art. 10)
(5) Income from interest (Art. 11)
(6) Income from license fees (Art. 12)
(7) Income from the sale of property (Art. 13)
(8) Income from employment (Art. 15)
(9) Income from supervisory board and administrative board activities (Art. 16)
(10) Income from the activities of artists and athletes (Art. 17)
(11) Retirement pensions (Art. 18)
(12) Income from public service (Art. 19)
(13) Income from students (Art. 20)
(14) Other income (Art. 21)

Mit Art. 9 soll die wirtschaftliche Double taxation zwischen verbundenen Unternehmen vermieden werden. Zu den Einkünften aus unbeweglichem Vermögen gehören auch land- und forstwirtschaftliche Einkünfte (Art. 6). Die Unternehmensgewinne (Art. 7) stehen in Verbindung mit Art. 5 (Betriebsstätte) und Art. 9. Die Einkünfte aus der Seeschifffahrt, Binnenschifffahrt und Luft-fahrt sind besonders geregelt (Art. 8). Den Kapitalerträgen gelten die folgenden drei Artikel: Art. 10 (Dividenden), Art. 11 (Zinsen) und Art. 12 (Lizenzgebühren). Für Veräußerungsgewinne gibt es eine eigene Einkunftsart (Art. 13).

Income from self-employment (previously Art. 14) has now been taken into account in the OECD-MA in corporate profits. After income from employment (Art. 15), there are further articles that relate to special work and services: Supervisory Board and Board of Directors remuneration (Art. 16), special provisions for artists and athletes (Art. 17), pensions (Art. 18) , Remuneration from the public service (Art. 19), income from students, interns and apprentices (Art. 20). Art. 21 contains a catch-all provision, in particular for income from third countries.
Articles 16-20 OECD-MA take precedence over Articles 7, 14 and 15 OECD-MA. The basic rules relate to either the country of residence or the source country, or both in gradation. The methods for avoiding double taxation differ depending on the type of income and basic rule: exemption with progression proviso or crediting. At the same time, reservations about the agreement must be taken into account.

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