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 Per-
son 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 ansäs-
sig ist, nach dem Recht dieses Staates besteuert werden; die
Steuer darf aber, wenn der Empfänger der Dividenden der Nut-
zungsberechtigte ist, 15 vom Hundert des Bruttobetrags der
Dividenden nicht übersteigen.
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 Con-
tracting State of which the company paying the dividends is a
resident and according to the laws of that State, but if the re-
cipient is the beneficial owner of the dividends the tax so
charged shall not exceed 15 per cent of the gross amount of
the dividends.
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 „Dividen-
den" bedeutet Einkünfte aus Aktien, andere Einkünfte, die
nach dem Recht des Staates, in dem die ausschüttende Ge-
sellschaft ansässig ist, den Einkünften aus Aktien gleichge-
stellt sind, Einkünfte eines stillen Gesellschafters aus seiner
Beteiligung als stiller Gesellschafter und Ausschüttungen auf
Anteilscheine an einem Investmentvermögen.
English
(3) The term “dividends” as used in this Article means in-
come from shares, and other income assimilated to income
from shares by the laws of the State of which the company
making the distribution is a resident, and income derived by a
“Stiller Gesellschafter” (sleeping partner) from his participa-
tion as such and distributions on certificates of an investment-
trust.
(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in
einem Vertragsstaat ansässige Nutzungsberechtigte im.ande-
ren Vertragsstaat, in dem die die Dividenden zahlende Gesell-
schaft ansässig ist, eine gewerbliche Tätigkeit durch eine dort
gelegene Betriebstätte oder eine selbständige Arbeit durch
eine dort gelegene feste Einrichtung ausübt und die Beteili-
gung, für die die Dividenden gezahlt werden, tatsächlich zu
dieser Betriebstätte 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 Con-
tracting 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 per-
forms in that other 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 fixed base. In such case the pro-
visions of Article 7 or Article 14, as the case may be, shall ap-
ply.
(5) Bezieht eine in einem Vertragsstaat ansässige Gesell-
schaft Gewinne oder Einkünfte aus dem anderen Vertrags-
staat, so darf dieser andere Staat weder die von der Gesell-
schaft gezahlten Dividenden besteuern, es sei denn, daß diese
Dividenden an eine im anderen Staat ansässige Person ge-
zahlt werden oder daß die Beteiligung, für die die Dividenden
gezahlt werden, tatsächlich zu einer im anderen Staat gelege-
nen Betriebstätte oder festen Einrichtung gehört, noch Gewin-
ne der Gesellschaft einer Steuer für nichtausgeschüttete Ge-
winne unterwerfen, selbst wenn die gezahlten Dividenden oder
die nichtausgeschütteten 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 divi-
dends paid by the company, except insofar as such dividends
are paid to a resident of that other State or insofar as the hold-
ing in the 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 undis-
'
tributed 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-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 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. 1980 II S. 1222 | de-new-zealand-1980-base | de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11 | Article 10 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-new-zealand-1980-base/de/articles/article-10/
Quellen, Fassung und Grenzen
Quellenfassung
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. 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: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 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. 1980 II S. 1222 · /library/originals/764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686.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.