Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Werden in einem Vertragsstaat die Steuern von Dividen-
den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-
ren Vertragsstaat ansässigen Person bezogenen Einkünften im
Abzugsweg erhoben, so wird das Recht des erstgenannten Staa-
tes zur Vornahme des Steuerabzugs zu dem nach seinem inner-
staatlichen Recht vorgesehenen Satz durch dieses Abkommen
nicht berührt.
English
1. If in one of the Contracting States the taxes on dividends,
interest, royalties, or other items of income derived by a resident
of the other Contracting State are levied by withholding at
source, then the right to apply the withholding of tax at the rate
provided for under the domestic law of the first-mentioned State
is not affected by the provisions of this Agreement.
(2) Die im Abzugsweg erhobene Steuer ist auf Antrag des
Steuerpflichtigen zu erstatten, wenn und soweit sie durch dieses
Abkommen ermäßigt wird oder entfällt. Die Frist für den Antrag
auf Erstattung der Abzugsteuer beträgt vier Jahre nach Ablauf
des Kalenderjahres, in dem die Dividenden, Zinsen, Lizenz -
gebühren oder sonstigen Einkünfte bezogen worden sind.
English
2. The tax so withheld at source shall be refunded on the
taxpayer’s application to the extent that its levying is limited or
eliminated by this Agreement. The period for application for a
refund of the tax withheld is four years from the end of the cal-
endar year in which the dividends, interest, royalties, or other
items of income have been received.
(3) Ungeachtet des Absatzes 1 schafft jeder Vertragsstaat
Verfahren dafür, dass Zahlungen von Dividenden, Zinsen, Lizenz-
gebühren oder sonstigen Einkünften, die nach diesem Abkom-
men im Quellenstaat keiner oder nur einer ermäßigten Steuer un-
terliegen, ohne oder nur mit dem Steuerabzug erfolgen können,
der im jeweiligen Artikel vorgesehen ist.
English
3. Notwithstanding paragraph 1, each Contracting State shall
provide for procedures to the effect that payments of dividends,
interest, royalties or any other items of income which are subject
under this Agreement to no tax or only to reduced tax in the State
of source may be made without deduction of tax or with deduc-
tion of tax only at the rate provided in the relevant Article.
(4) Der Vertragsstaat, aus dem die Einkünfte stammen, kann
vom Steuerpflichtigen die Vorlage einer Bescheinigung der zu-
ständigen Behörde des anderen Vertragsstaats über seine An-
sässigkeit in diesem anderen Staat verlangen.
English
4. The Contracting State in which the income arises may
require the taxpayer to provide certification of his residence in
the other Contracting State issued by the competent authority of
that other State.
(5) Die zuständigen Behörden können die Durchführung die-
ses Artikels durch Verständigung regeln und gegebenenfalls
andere Verfahren zur Durchführung der in diesem Abkommen
vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.
English
5. The competent authorities of the Contracting States may
determine the mode of implementation of this Article by mutual
agreement and if necessary establish other procedures for the
implementation of tax reductions or exemptions provided for
under this Agreement.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 1077 | de-armenia-2017-base | de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27 | Article 27 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-armenia-2017-base/de/articles/article-27/
Quellen, Fassung und Grenzen
Quellenfassung
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 1077 · /library/originals/103515e4337ab964e0542efd759d25508881443a3192ccc83180be089e5739cb.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.