(2) Osingosta voidaan kuitenkin verottaa myös siinä
sopimusvaltiossa, jossa osingon maksava yhtiö asuu, tämän
valtion lainsäädännön mukaan, mutta jos osinkoetuuden
omistaja on toisessa sopimusvaltiossa asuva henkilö, vero ei saa
olla suurempi kuin:
a) 5 prosenttia osingon kokonaismäärästä, jos etuuden
omistaja on yhtiö (joka on muu kuin yhtymä tai
saksalainen kiinteistösijoitusosakeyhtiö, deutsche REIT-
Aktiengesellschaft), joka välittömästi omistaa vähintään
10 prosenttia osingon maksavan yhtiön pääomasta;
b) 15 prosenttia osingon kokonaismäärästä kaikissa muissa
tapauksissa.
Tämä kappale ei vaikuta yhtiön verottamiseen siitä voitosta, josta
osinko maksetaan.
(3) Sanonnalla „osinko“ tarkoitetaan tässä artiklassa tuloa,
joka on saatu osakkeista, „jouissance“ -osakkeista tai
-osuuksista, kaivososuuksista, perustajaosuuksista tai muista
osuuksista, jotka eivät ole saamisia ja jotka oikeuttavat voitto-
osuuteen, samoin kuin muista yhtiöosuuksista saatavaa tuloa,
jota voiton jakavan yhtiön asuinvaltion lainsäädännön mukaan
kohdellaan verotuksessa samalla tavoin kuin osakkeista saatua
tuloa. Sanonta „osinko“ käsittää Saksan liittotasavallassa
sijoitusrahaston (Investmentvermögen) osakkuustodistusten
perusteella tapahtuvan voitonjaon ja Suomen tasavallassa
sijoitusrahaston osakkuustodistusten perusteella tapahtuvan
voitonjaon.
(4) Tämän artiklan 1 ja 2 kappaletta ei sovelleta, jos
sopimusvaltiossa asuva osinkoetuuden omistaja harjoittaa
toisessa sopimusvaltiossa, jossa osingon maksava yhtiö asuu,
liiketoimintaa siellä olevasta kiinteästä toimipaikasta, ja osingon
maksamisen perusteena oleva osuus tosiasiallisesti liittyy tähän
kiinteään toimipaikkaan. Tässä tapauksessa sovelletaan
7 artiklaa.
(5) Jos sopimusvaltiossa asuva yhtiö saa tuloa toisesta
sopimusvaltiosta, tämä toinen valtio ei saa verottaa yhtiön
maksamasta osingosta, paitsi mikäli osinko maksetaan tässä
toisessa valtiossa asuvalle henkilölle tai mikäli osingon
maksamisen perusteena oleva osuus tosiasiallisesti liittyy tässä
toisessa valtiossa olevaan kiinteään toimipaikkaan, eikä
myöskään määrätä yhtiön jakamattomasta voitosta tällaisesta
voitosta suoritettavaa veroa, vaikka maksettu osinko tai
jakamaton voitto kokonaan tai osaksi koostuisi tässä toisessa
valtiossa kertyneestä tulosta.
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
fi · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 466 | de-finland-2017-base | de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28 | Article 10 | fi | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/fi/articles/article-10/
Source, edition and limits
Source edition
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. 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-finland-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
fi · authentic-language-transcription · machine-transcription