Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dividenden, die eine in einem Vertragsstaat ansässige
Gesellschaft an eine im anderen Vertragsstaat ansässige Person
zahlt, können im anderen Staat besteuert werden.
English
(1) Dividends paid by a company which is a resident of a
Contracting State to a resident of the other Contracting State
may be taxed in that other State.
(2) Diese Dividenden können jedoch auch in dem Vertrags-
staat, in dem die die Dividenden zahlende Gesellschaft ansässig
ist, nach dem Recht dieses Staates besteuert werden; die
Steuer darf aber, wenn der Nutzungsberechtigte der Dividenden
eine in dem anderen Vertragsstaat ansässige Person ist, nicht
übersteigen:
a) 5 Prozent des Bruttobetrags der Dividenden, wenn der
Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-
nengesellschaft oder deutsche REIT-Aktiengesellschaft) ist,
die unmittelbar über mindestens 10 Prozent des Kapitals der
die Dividenden zahlenden Gesellschaft verfügt,
b) 15 Prozent des Bruttobetrags der Dividenden in allen anderen
Fällen.
Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in
Bezug auf Gewinne, aus denen die Dividenden gezahlt werden.
English
(2) However, such dividends may also be taxed in the
Contracting State of which the company paying the dividends is
a resident and according to the laws of that State, but if the
beneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends if the
beneficial owner is a company (other than a partnership or a
German Real Estate Investment Trust Company) which holds
directly at least 10 per cent of the capital of the company
paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other
cases.
This paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.
(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“
bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-
scheinen, Kuxen, Gründeranteilen oder sonstige Einkünfte, die
nach dem Recht des Staates, in dem die ausschüttende Gesell-
schaft ansässig ist, den Einkünften aus Aktien steuerlich gleich-
gestellt sind.
English
(3) The term “dividends” as used in this Article means income
from shares, “jouissance” shares or “jouissance” rights, mining
shares, founders’ shares or other income which is subjected to
the same taxation treatment as income from shares by the laws
of the State of which the company making the distribution is a
resident.
(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in
einem Vertragsstaat ansässige Nutzungsberechtigte im anderen
Vertragsstaat, in dem die die Dividenden zahlende Gesellschaft
ansässig ist, eine Geschäftstätigkeit durch eine dort gelegene
Betriebsstätte ausübt und die Beteiligung, für die die Dividenden
gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört.
In diesem Fall ist Artikel 7 anzuwenden.
English
(4) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a Contract-
ing State, carries on business in the other Contracting State of
which the company paying the dividends is a resident through a
permanent establishment situated therein and the holding in
respect of which the dividends are paid is effectively connected
with such permanent establishment. In such case the provisions
of Article 7 shall apply.
(5) Erzielt eine in einem Vertragsstaat ansässige Gesellschaft
Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf
dieser andere Staat weder die von der Gesellschaft gezahlten
Dividenden besteuern, es sei denn, dass diese Dividenden an
eine im anderen Staat ansässige Person gezahlt werden oder
dass die Beteiligung, für die die Dividenden gezahlt werden,
tatsächlich zu einer im anderen Staat gelegenen Betriebsstätte
gehört, noch Gewinne der Gesellschaft einer Steuer für nicht
ausgeschüttete Gewinne unterwerfen, selbst wenn die gezahlten
Dividenden oder die nicht ausgeschütteten Gewinne ganz oder
teilweise aus im anderen Staat erzielten Gewinnen oder Ein -
künften bestehen.
English
(5) Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting State,
that other State may not impose any tax on the dividends paid by
the company, except insofar as such dividends are paid to a
resident of that other State or insofar as the holding in respect
of which the dividends are paid is effectively connected with
a permanent establishment situated in that other State, nor
subject the company’s undistributed profits to a tax on the
company’s undistributed profits, even if the dividends paid or the
undistributed profits consist wholly or partly of profits or income
arising in such other State.
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Quellenform
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Quellenumfang
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Abgerufen
2026-10-02
Text- und Sprachumfang
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protokolle und spätere Instrumente
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | de-ireland-2011-base | de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07 | Article 10 | de | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/de/articles/article-10/
Quellen, Fassung und Grenzen
Quellenfassung
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Quellenform
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Quellenumfang
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Abgerufen
2026-10-02
Text- und Sprachumfang
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Prüfstatus
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Aktualität
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protokolle und spätere Instrumente
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) · /library/originals/cb0eafbd040330600bb8c68e415d95c7360a5f9eebf1ddf2a25157b0705e3e7c.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.