Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats können
nur in diesem Staat besteuert werden, es sei denn, das Unter-
nehmen übt seine Geschäftstätigkeit im anderen Vertragsstaat
durch eine dort gelegene Betriebstätte aus. Übt das Unterneh-
men seine Geschäftstätigkeit auf diese Weise aus, so können die
Gewinne des Unternehmens im anderen Staat besteuert werden,
jedoch nur insoweit, als sie dieser Betriebstätte zugerechnet wer-
den können.
English
(1) The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on busi-
ness in the other Contracting State through a permanent estab-
lishment situated therein. If the enterprise carries on business as
aforesaid, the profits of the enterprise may be taxed in the other
State but only so much of them as is attributable to that perma-
nent establishment.
(2) Übt ein Unternehmen eines Vertragsstaats seine Ge-
schäftstätigkeit im anderen Vertragsstaat durch eine dort gele-
gene Betriebstätte aus, so werden vorbehaltlich des Absatzes 3
in jedem Vertragsstaat dieser Betriebstätte die Gewinne zuge-
rechnet, die sie hätte erzielen können, wenn sie eine gleiche oder
ähnliche Geschäftstätigkeit unter gleichen oder ähnlichen Bedin-
gungen als selbstständiges Unternehmen ausgeübt hätte und im
Verkehr mit dem Unternehmen, dessen Betriebstätte sie ist, völ-
lig unabhängig gewesen wäre.
English
(2) Subject to the provisions of paragraph 3, where an enter-
prise of a Contracting State carries on business in the other Con-
tracting State through a permanent establishment situated there-
in, there shall in each Contracting State be attributed to that
permanent establishment the profits which it might be expected
to make if it were a distinct and separate enterprise engaged in
the same or similar activities under the same or similar conditions
and dealing wholly independently with the enterprise of which it
is a permanent establishment.
(3) Bei der Ermittlung der Gewinne einer Betriebstätte werden
die für diese Betriebstätte entstandenen Aufwendungen, ein-
schließlich der Geschäftsführungs- und allgemeinen Verwal-
tungskosten, zum Abzug zugelassen, gleichgültig, ob sie in dem
Staat, in dem die Betriebstätte liegt, oder anderswo entstanden
sind.
English
(3) In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are in-
curred for the purposes of the permanent establishment, includ-
ing executive and general administrative expenses so incurred,
whether in the State in which the permanent establishment is
situ ated or elsewhere.
(4) Soweit es in einem Vertragsstaat üblich ist, die einer
Betriebstätte zuzurechnenden Gewinne durch Aufteilung der
Gesamtgewinne des Unternehmens auf seine einzelnen Teile zu
ermitteln, schließt Absatz 2 nicht aus, dass dieser Vertragsstaat
die zu besteuernden Gewinne nach der üblichen Aufteilung
ermittelt; die gewählte Gewinnaufteilung muss jedoch derart
sein, dass das Ergebnis mit den Grundsätzen dieses Artikels
übereinstimmt.
English
(4) Insofar as it has been customary in a Contracting State to
determine the profits to be attributed to a permanent establish-
ment on the basis of an apportionment of the total profits of the
enterprise to its various parts, nothing in paragraph 2 shall pre-
clude that Contracting State from determining the profits to be
taxed by such an apportionment as may be customary; the
method of apportionment adopted shall, however, be such that
the result shall be in accordance with the principles contained in
this Article.
(5) Aufgrund des bloßen Einkaufs von Gütern oder Waren für
das Unternehmen wird einer Betriebstätte kein Gewinn zuge-
rechnet.
English
(5) No profits shall be attributed to a permanent establishment
by reason of the mere purchase by that permanent establish-
ment of goods or merchandise for the enterprise.
(6) Bei der Anwendung der vorstehenden Absätze dieses
Artikels sind die der Betriebstätte zuzurechnenden Gewinne
jedes Jahr auf dieselbe Art zu ermitteln, es sei denn, dass aus-
reichende Gründe dafür bestehen, anders zu verfahren.
English
(6) For the purposes of the preceding paragraphs of this Art -
icle, the profits to be attributed to the permanent establishment
shall be determined by the same method year by year unless
there is good and sufficient reason to the contrary.
(7) Dieser Artikel gilt auch für die Einkünfte aus der Beteiligung
an einer Personengesellschaft. Er erstreckt sich auch auf Vergü-
tungen, die ein Gesellschafter einer Personengesellschaft von
der Gesellschaft für seine Tätigkeit im Dienst der Gesellschaft,
für die Gewährung von Darlehen oder für die Überlassung von
Wirtschaftsgütern bezieht, wenn diese Vergütungen nach dem
Steuerrecht des Vertragsstaats, in dem die Betriebstätte gelegen
ist, den Einkünften des Gesellschafters aus dieser Betriebstätte
zugerechnet werden.
English
(7) This Article shall also apply to income from participation in
a partnership. It shall further apply to remuneration received by
a partner from the partnership for activities in the service of the
partnership and for the granting of loans or the provision of
assets, where such remuneration is attributable under the tax law
of the Contracting State in which the permanent establishment
is situated to the income derived by a partner from that perman -
ent establishment.
(8) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-
keln dieses Abkommens behandelt werden, so werden die
Bestimmungen jener Artikel durch die Bestimmungen dieses
Artikels nicht berührt.
English
(8) Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the provisions
of those Articles shall not be affected by the provisions of this
Article.
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 7 | 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-7/
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.