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 Steu-
er darf aber, wenn der Nutzungsberechtigte der Dividenden im
anderen Vertragsstaat ansässig ist, nicht übersteigen
a) 5 vom Hundert des Bruttobetrags der Dividenden, wenn der
Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-
nengesellschaft) ist, die unmittelbar über mindestens 10 vom
Hundert des Kapitals der die Dividenden zahlenden Gesell-
schaft verfügt,
b) 15 vom Hundert des Bruttobetrags der Dividenden in allen
anderen Fällen.
Die zuständigen Behörden der Vertragsstaaten regeln in gegen-
seitigem Einvernehmen, wie diese Beschränkungen anzuwen-
den sind.
Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in
Bezug auf die 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)
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.
The competent authorities of the Contracting States shall by
mutual agreement settle the mode of application of these
limitations.
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 oder eine selbständige Arbeit durch eine dort
gelegene feste Einrichtung ausübt und die Beteiligung, für die
die Dividenden gezahlt werden, tatsächlich zu dieser Betriebs-
stätte oder festen Einrichtung gehört. In diesem Fall ist Artikel 7
beziehungsweise Artikel 14 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
Contracting 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, or
performs in that other Contracting State independent personal
services from a fixed base situated therein, and the holding in
respect of which the dividends are paid is effectively connected
with such permanent establishment or a fixed base. In such
case the provisions of Article 7 or Article 14, as the case may be,
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, tat-
sächlich zu einer im anderen Staat gelegenen Betriebsstätte
oder festen Einrichtung gehört, noch Gewinne der Gesellschaft
einer Steuer für nicht ausgeschüttete Gewinne unterwerfen,
selbst wenn die gezahlten Dividenden oder die nicht ausge-
schütteten Gewinne ganz oder teilweise aus im anderen Staat
erzielten Gewinnen oder Einkünften 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 or a fixed base 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-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish 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-mexico-2009-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 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. 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: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. 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. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 | de-mexico-2009-base | de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16 | Article 10 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-mexico-2009-base/de/articles/article-10/
Quellen, Fassung und Grenzen
Quellenfassung
de-mexico-2009-base | BGBl. 2009 II S. 746 | signed 2008-07-09 | published 2009-07-16 | Signed: 2008-07-09 | Gazette publication: 2009-07-16
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 Spanish 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-mexico-2009-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 2008-07-09; consent law 2009-07-08; gazette publication 2009-07-16. 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: 2010-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 30. Dezember 1993, 15. Oktober 2009, 6. August 2023. 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. Later amending protocol signed 2021-10-08, entered into force 2023-08-06, general application 2024-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2008-07-09 source replaces earlier convention signed 1993-02-23; exact cessation and transition require the entry article, not an edition-year inference. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-10-08; entry into force: 2023-08-06; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2009 II S. 746 · /library/originals/173d68ad78a11c30fff799876f5154806ce85782371cb78df4701984f684a0fa.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.