Income from immovable property may be taxed where the property is situated, covering agricultural, usufruct and mineral rights. Income from immovable property may be taxed in the Contracting State where the property is situated, including income from agriculture and forestry. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting, other uses, enterprise income and income used for independent personal services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income from immovable property may be taxed where the property is situated, covering agricultural, usufruct and mineral rights.
Income from immovable property may be taxed in the Contracting State where the property is situated, including income from agriculture and forestry. Immovable property is defined by the law of the State where the property is located and includes accessories to land, livestock and equipment used in agriculture and forestry, rights subject to landed property law, usufruct, and payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule applies to direct use, letting, other uses, enterprise income and income used for independent personal services.
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