ABKOMMEN ZWISCHEN DER ÖSTERREICHISCHEN BUNDESREGIERUNG UND DER EUROPÄISCHEN WELTRAUMORGANISATION ÜBER DIE BEFREIUNG VON DER STAATLICHEN EINKOMMENSTEUER FÜR EHEMALIGE MITGLIEDER DES PERSONALS DER EUROPÄISCHEN WELTRAUMORGANISATION
Die Österreichische Bundesregierung und die Europäische Weltraumorganisation,
die durch das am 30. Mai 1975 in Paris zur Unterzeichnung aufgelegte und am 30. Oktober 1980 in Kraft getretene
Übereinkommen Kundgemacht in BGBl. Nr. 95/1987 gegründet worden ist —
IN DEM WUNSCHE, die Rechtsstellung ehemaliger Mitglieder des Personals der Europäischen Weltraumorganisation,
die im Hoheitsgebiet der Republik
Österreich ansässig sind,
gegenüber der staatlichen Einkommensteuer zu regeln —
HABEN FOLGENDES VEREINBART:
Artikel I Alle ehemaligen Mitglieder des Personals der Europäischen Weltraumorganisation sind von der staatlichen Einkommensteuer auf ihnen von der Organisation gezahlte Renten und Ruhegehälter befreit. Die Republik Osterreich behält jedoch das Recht,
diese Renten und Ruhegehälter bei der Festsetzung der von Einkünften aus änderen Quellen zu erhebenden Steuer zu berücksichtigen.
Artikel II
(1) Dieses Abkommen tritt am 1. Jänner 1989 in Kraft, sofern die Vertragspartner einander mitgeteilt haben, daß die hiefür erforderlichen Verfahren abgeschlossen sind.
(2) Erfolgt diese Mitteilung nach dem 1. Jänner 1989, so tritt dieses Abkommen am 1. Tag des 2. Monats in Kraft, der auf die im Absatz 1 erfolgte Mitteilung folgt.
ZU URKUND DESSEN haben die dazu gehörig befugten Unterfertigten dieses Abkommen unterzeichnet.
...
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