Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Werden in einem Vertragsstaat die Steuern von Dividen-
den, Zinsen, Lizenzgebühren oder sonstigen Einkünften oder
Veräußerungsgewinnen, die eine im anderen Vertragsstaat
ansässige Person bezogen hat, im Abzugsweg erhoben, so
wird das Recht des erstgenannten Staates zur Vornahme des
Steuerabzugs zu dem nach seinem innerstaatlichen Recht vor-
gesehenen Satz durch dieses Abkommen nicht berührt. Die im
Abzugsweg erhobene Steuer ist auf Antrag des Steuerpflich-
tigen zu erstatten, wenn und soweit sie durch das Abkommen
ermäßigt wird oder entfällt.
English
(1) If in one of the Contracting States the taxes on dividends,
interest, royalties, other items of income or capital gains derived
by a person who is a resident of the other Contracting State are
levied by withholding at source, the right of the first-mentioned
State to apply the withholding of tax at the rate provided under
its domestic law shall not be affected by the provisions of this
Agreement. The tax withheld at source shall be refunded on
application by the taxpayer if and to the extent that it is reduced
by this Agreement or ceases to apply.
(2) Die Anträge auf Erstattung müssen vor dem Ende des
vierten auf das Kalenderjahr der Festsetzung der Abzugsteuer
auf die Dividenden, Zinsen, Lizenzgebühren oder anderen Ein-
künfte oder Veräußerungsgewinne folgenden Jahres ein-
gereicht werden.
English
(2) Refund applications must be submitted by the end of the
fourth year following the calendar year in which the withholding
tax was applied to the dividends, interest, royalties or other
items of income or capital gains.
(3) Ungeachtet des Absatzes 1 wird jeder Vertragsstaat Ver-
fahren dafür schaffen, dass Zahlungen von Einkünften oder Ver-
äußerungsgewinnen, die nach diesem Abkommen im Quellen-
staat keiner oder nur einer ermäßigten Steuer unterliegen, ohne
oder nur mit dem Steuerabzug erfolgen können, der im jewei-
ligen Artikel vorgesehen ist.
English
(3) Notwithstanding paragraph 1, each Contracting State
shall provide for procedures to the effect that payments of
income or capital gains subject under this Agreement to no tax
or only to reduced tax in the state of source may be made with-
out deduction of tax or with deduction of tax only at the rate
provided in the relevant Article.
(4) Der Vertragsstaat, aus dem die Einkünfte oder Veräuße-
rungsgewinne stammen, kann eine Bescheinigung der zustän-
digen Behörde über die Ansässigkeit im anderen Vertragsstaat
verlangen.
English
(4) The Contracting State in which the items of income or
capital gains arise may ask for a certificate by the competent
authority on the residence in the other Contracting State.
(5) Die zuständigen Behörden können in gegenseitigem Ein-
vernehmen die Durchführung dieses Artikels regeln und gege-
benenfalls andere Verfahren zur Durchführung der im Abkom-
men vorgesehenen Steuerermäßigungen oder -befreiungen
festlegen.
English
(5) The competent authorities may by mutual agreement
implement the provisions of this Article and if necessary estab-
lish other procedures for the implementation of tax reductions
or exemptions provided for under this Agreement.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 28 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/de/articles/article-28/
Quellen, Fassung und Grenzen
Quellenfassung
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
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
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 · /library/originals/e3c222b396223548224515dc47d5b78cce7a3f00e618b9cba2300721e7795798.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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