(1) Zinsen, die aus einem Vertragsstaat stammen und an eine
im anderen Vertragsstaat ansässige Person gezahlt werden,
können nur im anderen Staat besteuert werden.
(2) Der in diesem Artikel verwendete Ausdruck „Zinsen“
bedeutet Einkünfte aus Forderungen jeder Art, auch wenn die
Forderungen durch Pfandrechte an Grundstücken gesichert
sind, und insbesondere Einkünfte aus öffentlichen Anleihen und
aus Obligationen einschließlich der damit verbundenen Auf-
gelder und der Gewinne aus Losanleihen. Zuschläge für ver-
spätete Zahlung gelten nicht als Zinsen im Sinne dieses Artikels.
(3) Der Absatz 1 ist nicht anzuwenden, wenn der in einem
Vertragsstaat ansässige Nutzungsberechtigte im anderen Ver-
tragsstaat, aus dem die Zinsen stammen, eine gewerbliche
Tätigkeit durch eine dort gelegene Betriebsstätte oder eine selb-
ständige Arbeit durch eine dort gelegene feste Einrichtung aus-
übt und die Forderung, für die die Zinsen gezahlt werden,
tatsächlich zu dieser Betriebsstätte oder festen Einrichtung
gehört. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14
anzuwenden.
(4) Bestehen zwischen dem Schuldner und dem Nutzungs-
berechtigten oder zwischen jedem von ihnen und einem Dritten
besondere Beziehungen und übersteigen deshalb die Zinsen,
gemessen an der zugrunde liegenden Forderung, den Betrag,
den Schuldner und Nutzungsberechtigter ohne diese Be-
ziehungen 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.
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. 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: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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. Later amending protocol signed 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2007 II S. 1034 | de-georgia-2007-base | de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13 | Article 11 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-georgia-2007-base/de/articles/article-11/
Quellen, Fassung und Grenzen
Quellenfassung
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. 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: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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. Later amending protocol signed 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2007 II S. 1034 · /library/originals/6a8fbddefdaec0ca412fa4ead8dd1bbd81d7d8a3e4002f1ae4f24d58d4f705de.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.