(1) In Mauritius:
a) Bezieht eine in Mauritius ansässige Person Einkünfte aus
der Bundesrepublik Deutschland, kann die nach diesem
Abkommen in der Bundesrepublik Deutschland zu ent -
richtende Steuer auf diese Einkünfte auf die bei dieser
ansässigen Person erhobene mauritische Steuer ange -
rechnet werden,
b) Zahlt eine in der Bundesrepublik Deutschland ansässige
Gesellschaft eine Dividende an eine in Mauritius ansässige
Person, die unmittelbar oder mittelbar mindestens 5 vom
Hundert des Kapitals der die Dividende zahlenden Gesell-
schaft beherrscht, wird bei der Anrechnung (zusätzlich zu der
nach Buchstabe a gegebenenfalls anrechnungsfähigen
deutschen Steuer) die von der erstgenannten Gesellschaft zu
entrichtende deutsche Steuer auf die Gewinne, aus denen
diese Dividende gezahlt wird, berücksichtigt,
sofern ein nach Buchstabe a oder b zulässiger Anrechnungs -
betrag die für die Gewinne oder Einkünfte aus deutschen
Quellen zutreffende (vor der Anrechnung ermittelte) mauritische
Steuer nicht übersteigt.
(2) In der Bundesrepublik Deutschland:
a) Auf die deutsche Steuer auf Einkünfte, die nach diesem
Abkommen in Mauritius besteuert werden können, wird unter
Beachtung der Vorschriften des deutschen Steuerrechts über
die Anrechnung ausländischer Steuern die mauritische
Steuer angerechnet, die nach mauritischem Recht und in
Übereinstimmung mit diesem Abkommen gezahlt worden ist.
b) Sind Einkünfte einer in der Bundesrepublik Deutschland
ansässigen Person nach diesem Abkommen in der Bundes-
republik Deutschland von der Steuer befreit, kann die
Bundesrepublik Deutschland bei der Berechnung der Steuer
auf das übrige Einkommen dieser ansässigen Person die von
der Steuer befreiten Einkünfte berücksichtigen.
Citation to select or copy
Germany / Mauritius; BGBl. 2012 II S. 1050; edition de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09; article 23; Deutsch; unreviewed source text, current applicability unverified; /editions/de-mauritius-2012-base/de/articles/article-23/
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de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Text available here
Deutsch, English
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Gazette publication date
2012-10-09
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Signature date
2011-10-07
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.