Aufsichtsrats- oder Verwaltungsratsvergütungen und ähn-
liche Zahlungen, die eine in einem Vertragsstaat ansässige Per-
son in ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwal-
tungsrats (einschließlich des Vorstands oder Aufsichtsorgans
oder eines Gremiums mit vergleichbarer Funktion) einer Gesell-
schaft bezieht, die im anderen Vertragsstaat ansässig ist, kön-
nen im anderen Staat besteuert werden.
Bulgaria / Germany · 2010 source edition
Artikel 15 Aufsichtsrats- und Verwaltungsratsvergütungen
Deutsch · original source edition
Unreviewed · applicability unverified
Citation to select or copy
Bulgaria / Germany; BGBl. 2010 II S. 1286; edition de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23; article 15; Deutsch; unreviewed source text, current applicability unverified; /editions/de-bulgaria-2010-base/de/articles/article-15/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
BGBl. 2010 II S. 1286
- Original PDF Official source website ↗
SHA-256
6b31dd652c3474a357d75ba5b253c35c4bf30589b7fac5b8ec437b6f4fe5f741
- Edition
- de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
- Text available here
- Deutsch, English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Gazette publication date
- 2010-11-23
- Provenance
- agent source-triage of pinned original; neither date is treaty entry/application
- Signature date
- 2010-01-25
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-bulgaria-2010-base/. PDF page links identify pages, not verified paragraph correspondence.