EN · Physical source page 26

Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT

Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.

The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.

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EN original PDF · Both source hashes and provenance · Complete 2008 source supplements

Complete native lines of physical PDF page 26. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 26 · en-pdf-026-line-001- 26 -
PDF 26 · en-pdf-026-line-002not deducted when determining the profits of the company distributing these
PDF 26 · en-pdf-026-line-003dividends.
PDF 26 · en-pdf-026-line-004There shall be exempted from the assessment basis of the taxes on capital any
PDF 26 · en-pdf-026-line-005shareholding the dividends of which if paid‚ would be exempted‚ according
PDF 26 · en-pdf-026-line-006to the preceding provisions of this subparagraph.
PDF 26 · en-pdf-026-line-007b)
PDF 26 · en-pdf-026-line-008Subject to the provisions of German tax law regarding credit for foreign tax‚
PDF 26 · en-pdf-026-line-009there shall be allowed as a credit against German tax on income payable in
PDF 26 · en-pdf-026-line-010respect of the following items of income the South African tax paid under the
PDF 26 · en-pdf-026-line-011laws of South Africa and in accordance with this Agreement:
PDF 26 · en-pdf-026-line-012i.
PDF 26 · en-pdf-026-line-013dividends not dealt with in subparagraph (a);
PDF 26 · en-pdf-026-line-014ii. items of income that may be taxed in South Africa according to
PDF 26 · en-pdf-026-line-015paragraph 2 of Article 13;
PDF 26 · en-pdf-026-line-016iii. items of income that may be taxed in South Africa according to
PDF 26 · en-pdf-026-line-017paragraph 3 of Article 14;
PDF 26 · en-pdf-026-line-018iv. directors’ fees;
PDF 26 · en-pdf-026-line-019v. items of income of entertainers and sportspersons;
PDF 26 · en-pdf-026-line-020vi. items of income that may be taxed in South Africa according to
PDF 26 · en-pdf-026-line-021paragraph 1 of Article 17.
PDF 26 · en-pdf-026-line-022c)
PDF 26 · en-pdf-026-line-023The provisions of subparagraph (b) shall apply instead of the provisions of
PDF 26 · en-pdf-026-line-024subparagraph (a) to items of income as defined in Articles 7 and 10 and to the
PDF 26 · en-pdf-026-line-025assets from which such income is derived if the resident of the Federal