EN · Physical source page 27

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.

German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.

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

Complete native lines of physical PDF page 27. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 27 · en-pdf-027-line-001- 27 -
PDF 27 · en-pdf-027-line-002Republic of Germany does not prove that the gross income of the permanent
PDF 27 · en-pdf-027-line-003establishment in the business year in which the profit has been realised or of
PDF 27 · en-pdf-027-line-004the company resident in South Africa in the business year for which the
PDF 27 · en-pdf-027-line-005dividends were paid was derived exclusively or almost exclusively from
PDF 27 · en-pdf-027-line-006activities within the meaning of numbers 1 to 6 of paragraph 1 of section 8 of
PDF 27 · en-pdf-027-line-007the German Law on External Tax Relations (Aussensteuergesetz). The same
PDF 27 · en-pdf-027-line-008shall apply to immovable property used by a permanent establishment
PDF 27 · en-pdf-027-line-009(paragraph 4 of Article 6) and to profits from the alienation of such
PDF 27 · en-pdf-027-line-010immovable property (paragraph 1 of Article 13) and of the movable property
PDF 27 · en-pdf-027-line-011forming part of the business property of the permanent establishment
PDF 27 · en-pdf-027-line-012(paragraph 3 of Article 13).
PDF 27 · en-pdf-027-line-013d)
PDF 27 · en-pdf-027-line-014Notwithstanding the provisions of subparagraph (a) double taxation shall be
PDF 27 · en-pdf-027-line-015eliminated by allowing a tax credit as laid down in subparagraph (b):
PDF 27 · en-pdf-027-line-016i. if in the Contracting States items of income or capital are placed under
PDF 27 · en-pdf-027-line-017differing provisions of this Agreement or attributed to different persons
PDF 27 · en-pdf-027-line-018(except pursuant to Article 9) and this conflict cannot be settled by a
PDF 27 · en-pdf-027-line-019procedure in accordance with paragraph 3 of Article 24 and if as a result
PDF 27 · en-pdf-027-line-020of this difference in placement or attribution the relevant income or capital
PDF 27 · en-pdf-027-line-021would remain untaxed or the tax on that income or capital would be lower
PDF 27 · en-pdf-027-line-022than the tax which would have applied but for this difference in placement
PDF 27 · en-pdf-027-line-023or attribution; or
PDF 27 · en-pdf-027-line-024ii. if after proper consultation and subject to the limitations of its domestic
PDF 27 · en-pdf-027-line-025law‚ a Contracting State notifies the other Contracting State‚ through the
PDF 27 · en-pdf-027-line-026diplomatic channel‚ of other income to which it intends to apply the
PDF 27 · en-pdf-027-line-027provisions of this paragraph. The notification shall not take effect until the
PDF 27 · en-pdf-027-line-028first day of the calendar year following the year in which the notification