Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Zinsen, die aus dem Hoheitsgebiet einer Vertragspartei
stammen und an eine im Hoheitsgebiet der anderen Vertrags-
partei ansässige Person gezahlt werden, können im Hoheitsge-
biet der anderen Vertragspartei besteuert werden, wenn es sich
bei dieser Person um den Nutzungsberechtigten handelt.
English
(1) Interest arising in the sovereign territory of a Contracting
Party and paid to a resident of the sovereign territory of the
other Contracting Party may be taxed in the sovereign territory
of that other Contracting Party if such resident is the beneficial
owner of the interest.
(2) Diese Zinsen können jedoch auch im Hoheitsgebiet der
Vertragspartei, aus dem sie stammen, nach dem Recht des
Staates dieser Vertragspartei besteuert werden; die Steuer darf
aber, wenn der Nutzungsberechtigte der Zinsen im Hoheitsge-
biet der anderen Vertragspartei ansässig ist, 5 vom Hundert des
Bruttobetrags der Zinsen nicht übersteigen.
English
(2) However, such interest may also be taxed in the
sovereign territory of the Contracting Party in which it arises
and according to the laws of the state of that Contracting Party,
but if the beneficial owner of the interest is a resident of the
sovereign territory of the other Contracting Party, the tax so
charged shall not exceed 5 per cent of the gross amount of the
interest.
(3) Ungeachtet des Absatzes 2 gilt Folgendes:
a) Zinsen, die aus dem deutschen Hoheitsgebiet stammen und
an die mazedonische Regierung gezahlt werden, sind von
der deutschen Steuer befreit;
b) Zinsen, die aus dem mazedonischen Hoheitsgebiet stam-
men und für ein durch Gewährleistungen der Bundesre-
publik Deutschland für Ausfuhren oder Direktinvestitionen
im Ausland gedecktes Darlehen oder an die Regierung der
Bundesrepublik Deutschland, die Deutsche Bundesbank,
die Kreditanstalt für Wiederaufbau oder die Deutsche Inves-
titions- und Entwicklungsgesellschaft gezahlt werden, sind
von der mazedonischen Steuer befreit.
English
(3) Notwithstanding the provisions of paragraph 2,
a) interest arising in the German sovereign territory and paid to
the Macedonian government shall be exempt from German
tax;
b) interest arising in the Macedonian sovereign territory and
paid in consideration of a loan guaranteed by the Federal
Republic of Germany in respect of export or foreign direct
investment or paid to the Government of the Federal
Republic of Germany, the Deutsche Bundesbank, the
Kreditanstalt für Wiederaufbau or the Deutsche Investitions-
und Entwicklungsgesellschaft shall be exempt from Mace-
donian tax.
(4) Ungeachtet des Absatzes 2 können Zinsen im Sinne des
Absatzes 1 nur im Hoheitsgebiet der Vertragspartei besteuert
werden, in dem der Empfänger ansässig ist, wenn der Empfän-
ger der Zinsen der Nutzungsberechtigte ist und die Zinszahlung
a) im Zusammenhang mit dem Verkauf gewerblicher, kauf-
männischer oder wissenschaftlicher Ausrüstung auf Kredit
steht, oder
b) im Zusammenhang mit dem Verkauf von Waren durch ein
Unternehmen an ein anderes Unternehmen auf Kredit steht.
English
(4) Notwithstanding the provisions of paragraph 2, interest
as referred to in paragraph 1 may be taxed only in the sovereign
territory of the Contracting Party of which the recipient is a
resident if the recipient is the beneficial owner of the interest
and the interest is paid
a) in connection with the sale of commercial or scientific
equipment on credit, or
b) in connection with the sale of goods by an enterprise to
another enterprise on credit.
(5) Der in diesem Artikel verwendete Ausdruck „Zinsen“
bedeutet Einkünfte aus Forderungen jeder Art, auch wenn die
Forderungen durch Pfandrechte an Grundstücken gesichert
sind, und insbesondere Einkünfte aus öffentlichen Anleihen und
aus Obligationen, einschließlich der damit verbundenen Aufgel-
der und der Gewinne aus Losanleihen. Zuschläge für verspäte-
te Zahlung gelten nicht als Zinsen im Sinne dieses Artikels.
English
(5) The term “interest” as used in this Article means income
from debt-claims of every kind, whether or not secured by
mortgage, and in particular, income from government securities
and income from bonds or debentures, including premiums and
prizes attaching to such securities, bonds or debentures.
Penalty charges for late payment shall not be regarded as
interest for the purpose of this Article.
(6) Absatz 1 ist nicht anzuwenden, wenn der im Hoheitsge-
biet einer Vertragspartei ansässige Nutzungsberechtigte im
Hoheitsgebiet der anderen Vertragspartei, aus dem die Zinsen
stammen, eine gewerbliche Tätigkeit durch eine dort gelegene
Betriebsstätte oder eine selbständige Arbeit durch eine dort
gelegene feste Einrichtung ausübt und die Forderung, für die
die Zinsen gezahlt werden, tatsächlich zu dieser Betriebsstätte
oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-
hungsweise Artikel 14 anzuwenden.
English
(6) The provision of paragraph 1 shall not apply if the
beneficial owner of the interest, being a resident of the
sovereign territory of a Contracting Party, carries on business in
the sovereign territory of the other Contracting Party in which
the interest arises, through a permanent establishment situated
therein, or performs in that other sovereign territory independent
personal services from a fixed base situated therein, and the
debt-claim in respect of which the interest is paid is effectively
connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or Article 14, as the case
may be, shall apply.
(7) Zinsen gelten dann als aus dem Hoheitsgebiet einer Ver-
tragspartei stammend, wenn der Schuldner der Staat dieser
Vertragspartei, oder im Fall der deutschen Vertragspartei auch
eines ihrer Länder oder eine ihrer Gebietskörperschaften oder
eine im Hoheitsgebiet dieser Vertragspartei ansässige Person
ist. Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf,
ob er im Hoheitsgebiet einer Vertragspartei ansässig ist oder
nicht, im Hoheitsgebiet einer Vertragspartei eine Betriebstätte
oder eine feste Einrichtung und ist die Schuld, für die die Zinsen
gezahlt werden, für Zwecke der Betriebstätte oder der festen
Einrichtung eingegangen worden und trägt die Betriebstätte
oder die feste Einrichtung die Zinsen, so gelten die Zinsen als
aus dem Hoheitsgebiet der Vertragspartei stammend, in dem
die Betriebstätte oder feste Einrichtung liegt.
English
(7) Interest shall be deemed to arise in the sovereign territory
of a Contracting Party if the debtor is the state of this Contracting
Party or, in the case of the German Contracting Party, also one
of its Länder or one of its political subdivisions, or local
authority thereof, or a resident of the sovereign territory of that
Contracting Party. Where, however, the person paying the
interest, whether he is a resident of the sovereign territory of a
Contracting Party or not, has in the sovereign territory of a
Contracting Party a permanent establishment or a fixed base in
connection with which the indebtedness on which the interest is
paid was incurred, and such interest is borne by such
permanent establishment or fixed base, then such interest shall
be deemed to arise in the sovereign territory of the Contracting
Party in which the permanent establishment or fixed base is
situated.
(8) Bestehen zwischen dem Schuldner und dem Nutzungs-
berechtigten oder zwischen jedem von ihnen und einem Dritten
besondere Beziehungen und übersteigen deshalb die Zinsen,
gemessen an der zugrunde liegenden Forderung, den Betrag,
den Schuldner und Nutzungsberechtigter ohne diese Beziehun-
gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-
ren Betrag angewendet. In diesem Fall kann der übersteigende
Betrag nach dem Recht einer jeden Vertragspartei und unter
Berücksichtigung der anderen Bestimmungen dieses Abkom-
mens besteuert werden.
English
(8) Where, by reason of a special relationship between the
payer and the beneficial owner or between both of them and
some other person, the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In such
case, the excess part of the payments shall remain taxable
according to the laws of each Contracting Party, due regard
being had to the other provisions of this Agreement.
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian 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-north-macedonia-2010-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 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. 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: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. 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 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. 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: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 | de-north-macedonia-2010-base | de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22 | Article 11 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-north-macedonia-2010-base/de/articles/article-11/
Quellen, Fassung und Grenzen
Quellenfassung
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian 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-north-macedonia-2010-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 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. 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: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. 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 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. 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: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 · /library/originals/43e6d898031ca8d24d27d7afba7dd86c63d7eaa33b7d8b9cd195d0c1e3c5122d.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.