(1) Kamate nastale u državi ugovornici, a isplaćene rezidentu
druge države ugovornice, mogu se oporezivati samo u toj drugoj
državi ugovornici, ako je ta osoba stvarni korisnik.
(2) Izraz “kamate” za potrebe ovoga članka označava prihod
od potraživanja bilo koje vrste, čak i kada su potraživanja osigu-
rana založnim pravom na zemljištu, a posebice prihode od drž-
avnih vrijednosnica, obveznica ili zadužnica, uključujući s time
povezane premije i nagrade u svezi s lutrijskim obveznicama.
Zatezne kamate zbog zakašnjela plaćanja ne smatraju se kama-
tama u smislu ovoga članka.
(3) Odredbe stavka 1. ovoga članka ne primjenjuju se ako
stvarni korisnik prava, koji je rezident jedne države ugovornice,
u drugoj državi ugovornici, u kojoj su te kamate nastale, posluje
preko stalne poslovne jedinice koja se u njoj nalazi ili u toj drugoj
državi obavlja samostalnu djelatnost iz stalnog sjedišta, a
potraživanje na koje se plaćaju kamate stvarno je povezano s
takvom stalnom poslovnom jedinicom ili stalnim sjedištem. U
tom se slučaju primjenjuju odredbe članka 7. odnosno članka 14.
(4) Smatra se da kamate nastaju u državi ugovornici kad je
isplatitelj ta država, njezina pokrajina, lokalno tijelo ili rezident te
države. Međutim, ako isplatitelj kamata, bez obzira na to je li
rezident države ugovornice ili nije, u državi ugovornici ima stalnu
poslovnu jedinicu ili stalno sjedište u vezi s kojima je nastalo
dugovanje na koje se kamate plaćaju, a takve kamate snosi stal-
na poslovna jedinica ili stalno sjedište, tada se smatra da kama-
te nastaju u državi u kojoj se nalazi poslovna jedinica ili stalno
sjedište.
(5) Ako je zbog posebnog odnosa između isplatitelja i stvar-
nog korisnika kamate, ili između svakog od njih i neke treće
osobe, iznos kamata, uzimajući u obzir potraživanja na koja se
kamate plaćaju, veći od iznosa koji bi bio ugovoren između
isplatitelja i stvarnog korisnika kamate da nema takva odnosa,
odredbe ovoga članka primjenjuju se samo na zadnje spomenu-
ti iznos. U tom se slučaju više plaćeni iznos oporezuje prema
zakonima svake države ugovornice, uzimajući u obzir druge
odredbe ovoga Ugovora.
Citation to select or copy
Germany / Croatia; https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1; edition Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority; article 11; Hrvatski; source role original-Croatian-proven-font-CMap-native-publication; Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.; source SHA-256 580ba564c731c6886e55b1fa95fd14a77d313cdf17386ea81995d29ebaf3b3aa; derived native Croatian projection SHA-256 a8f2707a8d96337d7d6191dd397aa2879ce14962a80d414894dc4f2ae885a916; unreviewed source text, current applicability unverified; /editions/de-croatia-2006-base/hr/articles/hr-article-11/
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
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 · Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
original-Croatian-proven-font-CMap-native-publication · Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Publisher role and language
Original German body is unchanged. Recovered Croatian original body is added only through the separately approved original-font/CMap profile. Both original-source readers are present in this candidate; actual public availability verification is pending. No human legal/currentness/consolidation/alignment certification.
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch, Hrvatski. A language named by an instrument is not a supplied translation.
The source-language qualification above concerns the earlier retained Deutsch, Hrvatski publication. The active language has its own source and role below.
Edition
Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
Text available here
Deutsch, Hrvatski
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Application basis
Exact matching signature row, final general-application column of roster I.1. Not a universal tax-specific rule.
Consent law date
2006-12-02
Gazette publication
2006-12-07
General tax application from
2007-01-01
Roster application note
Last column is general application, not entry into force. Raw multi-instrument row retained.
Signature
2006-02-06
Signature basis
law/header and closing when present; OCR evidence is provisional, not human-verified
Signature present verbatim in roster
True
Treaty entry into force
2006-12-20
Languages recorded in source metadata: Deutsch, Hrvatski. This is not a promise of available text or a translation.
Edition notes and known limitations
Currentness and amendment completeness remain unverified.
Unreviewed
Missing-amendment chain / currentness not verified
Not an operative-law representation
Unresolved legacy/later-instrument annotation, not an unqualified status of the 2006 original: Future instrument / negotiation non-operative (recorded snapshot)
Historical German-admission Croatian hold, now superseded only by approved native CMap reader: Native German original source body admitted; Croatian reader remains held. Later Protocol/MLI relationships, current applicability and human legal review remain unverified.
Croatian reader recovered from exact original-font/CMap evidence; diagnostic PDF is not a new primary authority. Complete current treaty/amendment/human review is not claimed.