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Article 6 - Income from immovable property - GermanyExtract ARTICLE 6 - Income from immovable property - 1. Income derived by a resident of a ContractingState from immovable property situated in the other ContractingState may be taxed in that other State. 2. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 3. The provisions of paragraphs 1 and 2 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
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