1. Роялти, возникшие в Договаривающемся Государстве и
выплачиваемые резиденту другого Договаривающегося
Государства, могут облагаться налогом только в этом другом
Государстве.
2. Употребляемый в настоящей статье термин «роялти»
означает вознаграждения любого вида, которые выплачи-
ваются за использование либо предоставление права ис-
пользования авторских прав на произведения литературы,
искусства или науки, включая кинематографические филь-
мы, патентов, торговых знаков, образцов или моделей, схем,
секретных формул или технологий, или за передачу ин-
формации, касающейся промышленного, коммерческого или
научного опыта. Термин «роялти» также включает вознагра-
ждения любого вида за использование либо предоставле-
ние права использования имен, портретов либо иных ана-
логичных личных прав, а также выплаты за запись пред-
ставлений артистов и спортсменов, произведенную радио-
или телекомпаниями.
3. Положения пункта 1 настоящей статьи не применя-
ются, если правообладатель, являющийся резидентом До-
говаривающегося Государства, осуществляет в другом Дого-
варивающемся Государстве, в котором возникли лицензион-
ные платежи, предпринимательскую деятельность через
расположенное в нем постоянное учреждение или оказы-
вает в этом другом Государстве независимые личные услуги
через находящуюся в нем постоянную базу, и права или
имущественные ценности, в отношении которых произво-
дятся лицензионные платежи, реально связаны с таким по-
стоянным учреждением или такой постоянной базой. В та-
ком случае применяются положения статьи 7 или статьи 14
настоящего Соглашения.
4. Если вследствие особых отношений между платель-
щиком и правообладателем или между каждым из них и
каким-либо третьим лицом сумма лицензионных платежей
относительно объема услуг, лежащих в их основе, превы-
шает сумму, которая была бы согласована между платель-
щиком и правообладателем при отсутствии таких отноше-
ний, то положения настоящей статьи применяются только
к последней упомянутой сумме. В таком случае избыточная
сумма может облагаться налогом в соответствии с законо-
дательством каждого из Договаривающихся Государств и
с учетом иных положений настоящего Соглашения.
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
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
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.
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 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.
Protocols and later instruments
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.
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 12 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-georgia-2007-base/ru/articles/article-12/
Source, edition and limits
Source edition
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
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
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.
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 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.
Protocols and later instruments
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.