Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Lizenzgebühren, die aus einem Vertragsstaat stammen
und an eine im anderen Vertragsstaat ansässige Person gezahlt
werden, können im anderen Staat besteuert werden.
English
(1) Royalties arising in a Contracting State and paid to a resi-
dent of the other Contracting State may be taxed in that other
State.
(2) Diese Lizenzgebühren können jedoch auch in dem Ver-
tragsstaat, aus dem sie stammen, nach dem Recht dieses
Staates besteuert werden; die Steuer darf aber, wenn der Nut-
zungsberechtigte der Lizenzgebühren im anderen Vertragsstaat
ansässig ist, 10 vom Hundert des Bruttobetrags der Lizenz -
gebühren nicht übersteigen.
English
(2) However, such royalties may also be taxed in the Contract-
ing State in which they arise and according to the laws of that
State, but if the beneficial owner of the royalties is a resident of
the other Contracting State, the tax so charged shall not exceed
10 per cent of the gross amount of the royalties.
(3) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-
ren“ bedeutet Vergütungen jeder Art, die für die Benutzung oder
für das Recht auf Benutzung von Urheberrechten an literari-
schen, künstlerischen oder wissenschaftlichen Werken, ein-
schließlich kinematografischer Filme, von Patenten, Warenzei-
chen, Mustern oder Modellen, Plänen, geheimen Formeln oder
Verfahren und für die Benutzung oder die Genehmigung zur Be-
nutzung gewerblicher, kaufmännischer oder wissenschaftlicher
Ausrüstungen oder für die Mitteilung gewerblicher, kaufmänni-
scher oder wissenschaftlicher Erfahrungen gezahlt werden. Der
Ausdruck „Lizenzgebühren“ beinhaltet auch Vergütungen jeder
Art für die Benutzung oder das Recht auf Benutzung von Namen,
Bildern oder sonstigen vergleichbaren Persönlichkeitsrechten so-
wie Entgelte für die Aufzeichnung der Veranstaltungen von
Künstlern und Sportlern durch Rundfunk- oder Fernsehanstal-
ten.
English
(3) The term “royalties” as used in this Article means pay-
ments of any kind received as a consideration for the use of, or
the right to use, any copyright of literary, artistic or scientific work
including cinematograph films, any patent, trade mark, design or
model, plan, secret formula or process, and for the use or for the
concession of use of an industrial, commercial or scientific
equipment, or for information concerning industrial, commercial
or scientific experience. The term “royalties” shall also include
payments of any kind for the use or the right to use a person’s
name, picture or any other similar personality rights and on pay-
ments received as consideration for the registration of entertain-
ers’ or sportsmen’s performances by radio or television.
(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in
einem Vertragsstaat ansässige Nutzungsberechtigte im anderen
Vertragsstaat, aus dem die Lizenzgebühren stammen, eine Ge-
schäftstätigkeit durch eine dort gelegene Betriebstätte oder eine
selbstständige Arbeit durch eine dort gelegene feste Einrichtung
ausübt und die Rechte oder Vermögenswerte, für die die Lizenz-
gebühren gezahlt werden, tatsächlich zu dieser Betriebstätte
bzw. festen Einrichtung gehören. In diesem Fall ist Artikel 7 bzw.
Artikel 14 anzuwenden.
English
(4) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the royalties, being a resident of a Contract-
ing State, carries on business in the other Contracting State in
which the royalties arise, through a permanent establishment situ -
ated therein, or performs in that other State independent per -
sonal services from a fixed base situated therein, and the right
or property in respect of which the royalties are paid is effectively
connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or Article 14, as the case
may be, shall apply.
(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat
stammend, wenn der Schuldner dieser Staat selbst, eines seiner
Länder, eine seiner Gebietskörperschaften oder eine in diesem
Staat ansässige Person ist. Hat aber der Schuldner der Lizenz-
gebühren, ohne Rücksicht darauf, ob er in einem Vertragsstaat
ansässig ist oder nicht, in einem Vertragsstaat eine Betriebstätte
oder feste Einrichtung und ist die Verpflichtung zur Zahlung der
Lizenzgebühren für Zwecke der Betriebstätte bzw. festen Ein-
richtung eingegangen worden und trägt die Betriebstätte bzw.
feste Einrichtung die Lizenzgebühren, so gelten die Lizenzgebüh-
ren als aus dem Staat stammend, in dem die Betriebstätte bzw.
feste Einrichtung liegt.
English
(5) Royalties shall be deemed to arise in a Contracting State
when the payer is that State itself, a Land, a political subdivision,
a local authority or a resident of that State. Where, however, the
person paying the royalties, whether he is a resident of a Con-
tracting State or not, has in a Contracting State a permanent es-
tablishment or fixed base in connection with which the liability to
pay the royalties was incurred, and such royalties are borne by
such permanent establishment or fixed base, then such royalties
shall be deemed to arise in the Contracting State in which the
permanent establishment or fixed base is situated.
(6) Bestehen zwischen dem Schuldner und dem Nutzungs -
berechtigten oder zwischen jedem von ihnen und einem Dritten
besondere Beziehungen und übersteigen deshalb die Lizenz -
gebühren, gemessen an der zugrunde liegenden Leistung, den
Betrag, den Schuldner und Nutzungsberechtigter ohne diese
Beziehungen vereinbart hätten, so wird dieser Artikel nur auf den
letzteren Betrag angewendet. In diesem Fall kann der über -
steigende Betrag nach dem Recht eines jeden Vertragsstaats
und unter Berücksichtigung der anderen Bestimmungen dieses
Abkommens besteuert werden.
English
(6) Where, by reason of a special relationship between the
payer and the beneficial owner or between both of them and
some other person, the amount of the royalties, having regard to
the use, right or information for which they are paid, exceeds the
amount which would have been agreed upon by the payer and
the beneficial owner in the absence of such relationship, the pro-
visions of this Article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall re-
main taxable according to the laws of each Contracting State,
due regard being had to the other provisions of this Agreement.
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. No qualified human wording review, legal review, current-law or publication approval. 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-costa-rica-2014-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 as current law. Signed 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Costa Rica R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. 2014 II S. 917 | de-costa-rica-2014-base | de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26 | Article 12 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-costa-rica-2014-base/de/articles/article-12/
Quellen, Fassung und Grenzen
Quellenfassung
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. No qualified human wording review, legal review, current-law or publication approval. 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-costa-rica-2014-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 as current law. Signed 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Costa Rica R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. 2014 II S. 917 · /library/originals/bc93cd3b22ae47167461e4a31d9e376e643eecceb7616c4b19a089102709f178.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.