Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) In Mauritius:
a) Bezieht eine in Mauritius ansässige Person Einkünfte aus
der Bundesrepublik Deutschland, kann die nach diesem
Abkommen in der Bundesrepublik Deutschland zu ent -
richtende Steuer auf diese Einkünfte auf die bei dieser
ansässigen Person erhobene mauritische Steuer ange -
rechnet werden,
b) Zahlt eine in der Bundesrepublik Deutschland ansässige
Gesellschaft eine Dividende an eine in Mauritius ansässige
Person, die unmittelbar oder mittelbar mindestens 5 vom
Hundert des Kapitals der die Dividende zahlenden Gesell-
schaft beherrscht, wird bei der Anrechnung (zusätzlich zu der
nach Buchstabe a gegebenenfalls anrechnungsfähigen
deutschen Steuer) die von der erstgenannten Gesellschaft zu
entrichtende deutsche Steuer auf die Gewinne, aus denen
diese Dividende gezahlt wird, berücksichtigt,
sofern ein nach Buchstabe a oder b zulässiger Anrechnungs -
betrag die für die Gewinne oder Einkünfte aus deutschen
Quellen zutreffende (vor der Anrechnung ermittelte) mauritische
Steuer nicht übersteigt.
English
(1) In the case of Mauritius:
(a) Where a resident of Mauritius derives income from the Feder-
al Republic of Germany the amount of tax on that income
payable in the Federal Republic of Germany in accordance
with the provisions of this Agreement may be credited against
the Mauritius tax imposed on that resident,
(b) Where a company which is a resident of the Federal Repub-
lic of Germany pays a dividend to a resident of Mauritius who
controls, directly or indirectly, at least 5 % of the capital of
the company paying the dividend, the credit shall take into
account (in addition to any German tax for which credit may
be allowed under the provisions of subparagraph (a) of this
paragraph) the German tax payable by the first-mentioned
company in respect of the profits out of which such dividend
is paid,
provided that any credit allowed under sub paragraphs (a) and (b)
shall not exceed the Mauritius tax (as computed before allowing
any such credit), which is appropriate to the profits or income
derived from sources within the Federal Republic of Germany.
(2) In der Bundesrepublik Deutschland:
a) Auf die deutsche Steuer auf Einkünfte, die nach diesem
Abkommen in Mauritius besteuert werden können, wird unter
Beachtung der Vorschriften des deutschen Steuerrechts über
die Anrechnung ausländischer Steuern die mauritische
Steuer angerechnet, die nach mauritischem Recht und in
Übereinstimmung mit diesem Abkommen gezahlt worden ist.
b) Sind Einkünfte einer in der Bundesrepublik Deutschland
ansässigen Person nach diesem Abkommen in der Bundes-
republik Deutschland von der Steuer befreit, kann die
Bundesrepublik Deutschland bei der Berechnung der Steuer
auf das übrige Einkommen dieser ansässigen Person die von
der Steuer befreiten Einkünfte berücksichtigen.
English
(2) In the case of the Federal Republic of Germany:
(a) Subject to the provisions of German tax law regarding credit
for foreign tax, there shall be allowed as a credit against
German tax payable in respect of income which, according
to this Agreement, may be taxed in Mauritius, the Mauritius
tax paid under the laws of Mauritius and in accordance with
this Agreement.
(b) Where in accordance with any provisions of the Agreement,
income derived by a resident of the Federal Republic of
Germany is exempt from tax in the Federal Republic of
Germany, the Federal Republic of Germany may neverthe-
less in calculating the amount of tax on the remaining income
of such resident, take into account the exempted income.
de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1050 | de-mauritius-2012-base | de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09 | Article 23 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mauritius-2012-base/de/articles/article-23/
Quellen, Fassung und Grenzen
Quellenfassung
de-mauritius-2012-base | BGBl. 2012 II S. 1050 | Signed: 2011-10-07 | Gazette publication: 2012-10-09
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. 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-mauritius-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-10-07; consent law 2012-10-02; Gazette publication 2012-10-09; treaty entry into force 2012-12-07 (retained official-article audit evidence); general tax application from 2013-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2012-10-10 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
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. BASE EDITION WITH KNOWN LATER AMENDMENT OMITTED. The 2021-10-29 amendment is not incorporated; its exact entry date remains unresolved. No current-law clearance. 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 integral protocol signed 7 October 2011 is retained separately. A LATER AMENDING PROTOCOL signed 29 October 2021 is NOT included or consolidated here. The 2026 roster records general application from 1 January 2023 and cites the entry notice BGBl. 2023 II No.50; the official article still displays ./. for protocol entry into force. Exact amendment entry date and tax-specific effect remain UNRESOLVED pending examination of that notice. Do not treat this base edition as current consolidated law. MLI and any other later changes are not exhaustively verified. 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: 2021-10-29; general application from: 2023-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1050 · /library/originals/bd5b5aff9b41c4b21c0c62bc2e2b3ba2798236a1e1e886dec8f45ae3680426a4.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.