(1) Subject to any provisions of the law of New Zealand
which may from time to time be in force and which relate to the
allowance of a credit against New Zealand tax of tax paid in a
country outside New Zealand, German tax paid under the law
of the Federal Republic of Germany and consistently with this
Agreement, whether directly or by deduction, in respect of in-
come derived by a New Zealand resident from sources in the
Federal Republic of Germany (excluding, in the case of a divi-
dend, tax paid in respect of the profits out of which the dividend
is paid) shall be allowed as a credit against New Zealand tax
payable in respect of that income.
(2) Tax shall be determined in the case of a resident of the
Federal Republic of Germany as follows:
a) Unless the provisions of sub-paragraph b) apply, there
shall be exluded from the basis upon which German tax is
imposed, any item of income arising in New Zealand and
any item of capital situated within New Zealand which, ac-
cording to this Agreement, may be taxed in New Zealand.
The Federal Republic of Germany, however, retains the
right to take into account in the determination of its rate of
tax the items of income and capital so excluded.
In the case of income from shares the foregoing provisions
shall apply only to such income as is paid to a company (not
including partnerships) being a resident of the Federal Re-
public of Germany by a company being a resident of New
Zealand at least 25 per cent of the capital of which is owned
directly by the German company.
For the purposes of taxes on capital there shall also be ex-
cluded from the basis upon which German tax is imposed
any shareholding, the dividends of which are excluded or,
if paid, would be excluded, according to the immediately
foregoing sentence, from the basis upon which German tax
is imposed.
Subject to the provisions of German tax law regarding
b
=
credit for foreign tax, there shall be allowed as a credit
against German income and corporation tax payable in re-
spect of the following items of income arising in New Zea-
land the New Zealand tax paid under the laws of New Zea-
land and in accordance with this Agreement on:
aa) dividends within the meaning of Article 10, para-
graph 3 and not dealt with in sub-paragraph a);
bb) interest within the meaning of Article 11, paragraph 4;
cc) royalties within the meaning of Article 12, paragraph 3;
dd) income to which Articles 16 and 17 apply;
ee) income taxable in New Zealand in accordance with Ar-
ticle 21, paragraph 1.
In such a case New Zealand tax payable under the laws of
New Zealand and in accordance with this Agreement on the
above-mentioned items of income shall, subject to the pro-
visions of German tax law regarding credit for foreign tax,
be allowed as a credit against German income or corpora-
tion tax payable on such items of income.
(3) For the purposes of this Article profits, income or gains
of a resident of one Contracting State shall be regarded as
arising from sources in the other Contracting State if they have
been subjected to taxation in that other State in accordance
with this Agreement.
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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 23 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-new-zealand-1980-base/en/articles/article-23/
Source, edition and limits
Source edition
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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription