Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 14
Complete native lines of physical PDF page 14. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 14 · en-pdf-014-line-002Article 10
PDF 14 · en-pdf-014-line-003Dividends
PDF 14 · en-pdf-014-line-004(1) Dividends paid by a company which is a resident of a Contracting State to a resident
PDF 14 · en-pdf-014-line-005of the other Contracting State may be taxed in that other State.
PDF 14 · en-pdf-014-line-006(2) However‚ such dividends may also be taxed in the Contracting State of which the
PDF 14 · en-pdf-014-line-007company paying the dividends is a resident and according to the laws of that State‚ but if
PDF 14 · en-pdf-014-line-008the beneficial owner of the dividends is a resident of the other Contracting State‚ the tax
PDF 14 · en-pdf-014-line-009so charged shall not exceed:
PDF 14 · en-pdf-014-line-0115 per cent of the gross amount of the dividends if the beneficial owner is a
PDF 14 · en-pdf-014-line-012company (other than a partnership) which holds directly at least 10 per cent
PDF 14 · en-pdf-014-line-013of the capital of the company paying the dividends;
PDF 14 · en-pdf-014-line-01515 per cent of the gross amount of the dividends in all other cases.
PDF 14 · en-pdf-014-line-016This paragraph shall not affect the taxation of the company in respect of the profits out of
PDF 14 · en-pdf-014-line-017which the dividends are paid.
PDF 14 · en-pdf-014-line-018(3) Notwithstanding the provisions of paragraphs 1 and 2‚ income derived from rights or
PDF 14 · en-pdf-014-line-019debt-claims participating in profits (including in the Federal Republic of Germany
PDF 14 · en-pdf-014-line-020income of a silent partner (”stiller Gesellschafter”) from that partner’s participation as
PDF 14 · en-pdf-014-line-021such or from a ”partiarisches Darlehen” or ”Gewinnobligationen”) that is deductible in
PDF 14 · en-pdf-014-line-022determining the profits of the debtor may be taxed in the Contracting State in which it
PDF 14 · en-pdf-014-line-023arises according to the laws of that State.
PDF 14 · en-pdf-014-line-024(4) The term ”dividends” as used in this Article means income from shares‚ ”jouissance”
PDF 14 · en-pdf-014-line-025shares or ”jouissance” rights‚ mining shares‚ founders’ shares or other income which is
PDF 14 · en-pdf-014-line-026subjected to the same taxation treatment as income from shares by the laws of the State