Article 6 - Income from immovable property - Germany

ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State 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.