Aufsichtsrats- oder Verwaltungsratsvergütungen und ähnliche Zahlungen, die eine in einem Vertragsstaat ansässige Person in ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungsrats einer Gesellschaft bezieht, die im anderen Vertragsstaat ansässig ist, können im anderen Staat besteuert werden.
Switzerland / Singapore · Abkommen vom 24. Februar 2011 zwischen der Schweizerischen Eidgenossenschaft und der Republik Singapur zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen (mit Prot. und Verständigungsvereinbarung)
Official German source text, Stand 2013-02-12; treaty 2011-02-24
Art. 16 · Aufsichtsrats- und Verwaltungsratsvergütungen
Deutsch · amended source publication
Unreviewed · applicability unverifiedGerman source edition · 2013-02-12
Citation to select or copy
Switzerland / Singapore; SR 0.672.968.91; Fedlex German publication, Stand 2013-02-12; edition Official German source text, Stand 2013-02-12; treaty 2011-02-24; article 16; Deutsch; source role publisher-source-edition; Publisher-labelled German original text; complete authentic-language set only if explicit source clause establishes it; unreviewed source text, current applicability unverified; /editions/ch-sg-2011-fedlex-20130212-de-v1/de/articles/article-16/
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Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
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Source & edition
SR 0.672.968.91; Fedlex German publication, Stand 2013-02-12
- Official online text · retained capture Official source website ↗
SHA-256
c2d51e5eb0228564fd824cb862de9a95d50257bcc82c0dc04729799916274803Digest scope: retained online-source capture; no PDF binary verification
Publisher role and language
Publisher-labelled German original text; complete authentic-language set only if explicit source clause establishes it
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch. A language named by an instrument is not a supplied translation.
publisher-labelled German original text. German publication only; no complete authentic-language set or cross-language alignment claimed.
# [Unterschriften](#signature)
Zu Urkund dessen haben die hierzu gehörig bevollmächtigten Unterzeichneten dieses Abkommen unterschrieben.
Geschehen zu Singapur, am 24. Februar 2011, im Doppel in deutscher und englischer Sprache, wobei jeder Wortlaut gleicherweise verbindlich ist.
Für den
Schweizerischen Bundesrat:
Für die
Regierung der Republik Singapur:
Jörg Alois Reding
Moses Lee
- Edition
- Official German source text, Stand 2013-02-12; treaty 2011-02-24
- Text available here
- Deutsch
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
Languages recorded in source metadata: Deutsch, English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official German Fedlex source publication, not an assistant consolidation or current-law certification.
Native HTML-to-Markdown extraction can flatten adjacent list-marker spacing; exact full matching publisher XML is separately retained. No source wording edits or fabricated legal paragraph numbers.
All supplied preamble, signature, protocols, understandings and notes are separately retained and searchable; available German source language only, no fabricated English translation.
Source/capture hashes identify this retained representation, not original HTTP HTML bytes or a PDF original. Human wording/legal/currentness/alignment review and parent admission remain pending.
The native capture contains literal [tab] formatting tokens and flattened adjacent list markers. They remain unedited; the matching publisher XML is available for structure verification.
Source authority, text completeness and currentness still require human review.