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 von einer im ande-
ren Vertragsstaat ansässigen Person bezogenen Einkünften im
Abzugsweg erhoben, so wird das Recht des erstgenannten Ver-
tragsstaats zur Vornahme des Steuerabzugs zu dem nach seinem
innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-
men nicht berührt. Die im Abzugsweg erhobene Steuer ist auf
Antrag des Steuerpflichtigen zu erstatten, wenn und soweit sie
nach dem Abkommen ermäßigt wird oder entfällt.
English
(1) If in a Contracting State the taxes on dividends, interest,
royalties or other items of income 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 Contracting State to
apply the withholding of tax at the rate provided under its do-
mestic law shall not be affected by the provisions of this Agree-
ment. The tax withheld at source shall be refunded on application
by the taxpayer if and to the extent that it is reduced or ceases
to be levied in accordance with the Agreement.
(2) Anträge auf Erstattung der Abzugsteuern eines Vertrags-
staats, für die eine Ermäßigung oder Befreiung nach diesem Ab-
kommen gilt, sind innerhalb der im innerstaatlichen Recht dieses
Vertragsstaats vorgesehenen Frist zu stellen.
English
(2) Applications for refund of the withholding taxes of a Con-
tracting State which are subject to reduction or exemption under
this Agreement shall be submitted within the period provided for
in the domestic law of that Contracting State.
(3) Jeder Vertragsstaat kann Verfahren dafür schaffen, dass
Zahlungen von Einkünften, die nach diesem Abkommen in dem
Vertragsstaat, aus dem sie stammen, keiner oder nur einer er-
mäßigten Steuer unterliegen, ohne oder nur mit dem Steuerab-
zug erfolgen können, der in dem einschlägigen Artikel vorgese-
hen ist.
English
(3) Each Contracting State may provide for procedures to the
effect that payments of income subject under this Agreement to
no tax or only to reduced tax in the Contracting State in which
the income arises may be made without deduction of tax or with
deduction of tax only at the rate provided in the relevant Article
of the Agreement.
(4) Der Vertragsstaat, aus dem die Einkünfte stammen, kann
vom Steuerpflichtigen die Vorlage einer Bescheinigung der zu-
ständigen Behörde des anderen Vertragsstaats über seine An-
sässigkeit im anderen Vertragsstaat verlangen.
English
(4) The Contracting State in which the items of income arise
may require the taxpayer to provide certification of his residence
in the other Contracting State issued by the competent authority
of that other Contracting State.
(5) Die zuständigen Behörden der Vertragsstaaten können die
Durchführung dieses Artikels in Übereinstimmung mit dem inner-
staatlichen Recht jedes Vertragsstaats durch Verständigung regeln.
English
(5) The competent authorities of the Contracting States may
determine the mode of implementation of this Article by mutual
agreement in accordance with the domestic law of each Con-
tracting State.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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 source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 27 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/de/articles/article-27/
Quellen, Fassung und Grenzen
Quellenfassung
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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 source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 · /library/originals/413804ca244c776065e68f53df0ea2b5c3dda880cc4a56721addacbc29648f12.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.