(1) Eine im Staat Kuwait ansässige Person, die Einkünfte aus
der Bundesrepublik Deutschland bezieht, hat in der Bundes-
republik Deutschland nur dann Anspruch auf alle Vorteile der
Artikel 8, 10 bis 13 und 22 Absatz 4, wenn sie
a) der Staat Kuwait ist;
b) eine öffentliche Einrichtung des Staates Kuwait im Sinne des
Artikels 4 Absatz 2 Buchstabe c ist;
c) eine natürliche Person ist;
d) eine Gesellschaft ist, vorausgesetzt, sie kann nachweisen –
mit Ausnahme der Gulf Investment Corporation (GIC) und der
United Arab Shipping Company (UASC) –, daß mindestens
51 vom Hundert ihres wirtschaftlichen Eigentums unmittelbar
oder mittelbar dem Staat Kuwait und/oder einer öffentlichen
Einrichtung des Staates Kuwait und/oder einer im Staat
Kuwait ansässigen natürlichen Person gehören und diese
Gesellschaft von den vorgenannten ansässigen Personen
beherrscht wird.
(2) Voraussetzung für die Entlastung von der deutschen Steuer
nach Absatz 1 ist ferner, daß die im Staat Kuwait ansässige
Gesellschaft nachweist, daß der Hauptzweck der Gesellschaft
oder der Ausübung ihrer Tätigkeit oder des Erwerbs oder Besit-
zes der Beteiligungen oder anderen Vermögenswerte, aus denen
die betroffenen Einkünfte stammen, nicht darin bestand, diese
Vorteile zugunsten einer Person zu erlangen, die nicht im Staat
Kuwait ansässig ist. Darüber hinaus muß die Gesellschaft nach-
weisen, daß über 50 vom Hundert ihres Bruttoeinkommens
weder unmittelbar noch mittelbar zur Erfüllung von Verbindlich-
keiten (einschließlich Verbindlichkeiten für Zinsen oder Lizenzge-
bühren) gegenüber Personen verwendet werden, die keinen
Anspruch auf die Vorteile dieses Abkommens nach den Buchsta-
ben a bis d haben.
(5) Unabhängig von Absatz 4 tauschen die zuständigen Behör-
den der beiden Vertragsstaaten im Rahmen des Artikels 26 die
Informationen aus, die zur Durchführung der Bestimmungen die-
ses Artikels und zur Anwendung ihres jeweiligen innerstaatlichen
Rechts betreffend die Steuervermeidung notwendig sind. Bei
Uneinigkeit zwischen den zuständigen Behörden der beiden Ver-
tragsstaaten findet das Verfahren nach Artikel 25 Anwendung.
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. 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: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2000 II S. 390 | de-kuwait-2000-base | de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09 | Article 23 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kuwait-2000-base/de/articles/article-23/
Quellen, Fassung und Grenzen
Quellenfassung
de-kuwait-2000-base | BGBl. 2000 II S. 390 | signed 1999-05-18 | published 2000-03-09 | Signed: 1999-05-18 | Gazette publication: 2000-03-09
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-kuwait-2000-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 1999-05-18; consent law 2000-02-27; gazette publication 2000-03-09. 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: 1998-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 14. Juli 1989, 2. August 2000. 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. This signed 1999-05-18 source replaces earlier convention signed 1987-12-04; exact cessation and transition require the entry article, not an edition-year inference. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kuwait R-P P: 08.05.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2000 II S. 390 · /library/originals/314ef097abee6f158a14a5596c96c07cd53245f3f329dbca118bb07e8b3e21c5.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.