Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Lizenzgebühren, die aus dem Hoheitsgebiet einer Ver-
tragspartei stammen und an eine im Hoheitsgebiet der anderen
Vertragspartei ansässige Person gezahlt werden, können im
Hoheitsgebiet der anderen Vertragspartei besteuert werden,
wenn es sich bei dieser Person um den Nutzungsberechtigten
handelt.
English
(1) Royalties 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 Lizenzgebühren können jedoch auch im Hoheitsge-
biet der Vertragspartei, aus dem sie stammen, nach dem Recht
des Staates dieser Vertragspartei besteuert werden; die Steuer
darf aber, wenn der Nutzungsberechtigte der Lizenzgebühren
im Hoheitsgebiet der anderen Vertragspartei ansässig ist, 5 vom
Hundert des Bruttobetrags der Lizenzgebühren nicht überstei-
gen.
English
(2) However, such royalties may also be taxed in the
sovereign territory of the Contracting Party in which it arises
according to the laws of the state of that Contracting Party, but
if the beneficial owner of the royalties 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
royalties.
(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge-
bühren“ bedeutet Vergütungen jeder Art, die für die Benutzung
oder für das Recht auf Benutzung von Urheberrechten an litera-
rischen, künstlerischen oder wissenschaftlichen Werken, ein-
schließlich kinematographischer Filme, von Patenten, Waren-
zeichen, Mustern oder Modellen, Plänen, geheimen Formeln
oder Verfahren oder für die Mitteilung gewerblicher, kaufmän-
nischer oder wissenschaftlicher Erfahrungen gezahlt werden.
Der Ausdruck „Lizenzgebühren“ beinhaltet auch Vergütungen
jeder Art für die Benutzung oder das Recht auf Benutzung von
Namen, Bildern oder sonstigen vergleichbaren Persönlichkeits-
rechten sowie Entgelte für die Aufzeichnung der Veranstaltun-
gen von Künstlern und Sportlern durch Rundfunk- oder Fern-
sehanstalten.
English
(3) The term “royalties” as used in this Article means
payments of any kind received as a consideration for the use of,
or the right to use, any copyright of literary, artistic or scientific
work including cinematograph films, any patent, trade mark,
design or model, plan, secret formula or process, or for
information concerning industrial, commercial or scientific
experience. The term “royalties” shall also include payments of
any kind for the use or the right to use a person’s name, picture
or any other similar personality rights and on payments received
as consideration for the registration of entertainers’ or
sportsmen’s performances by radio or television.
(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der im
Hoheitsgebiet einer Vertragspartei ansässige Nutzungsberech-
tigte im Hoheitsgebiet der anderen Vertragspartei, aus dem die
Lizenzgebühren stammen, eine gewerbliche Tätigkeit durch
eine dort gelegene Betriebsstätte oder eine selbständige Arbeit
durch eine dort gelegene feste Einrichtung ausübt und die
Rechte oder Vermögenswerte, für die die Lizenzgebühren
gezahlt werden, tatsächlich zu dieser Betriebsstätte oder festen
Einrichtung gehören. In diesem Fall ist Artikel 7 beziehungswei-
se Artikel 14 anzuwenden.
English
(4) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the royalties, 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 royalties arise, through a permanent establishment situated
therein, or performs in the sovereign territory of that other
Contracting Party independent personal services from a fixed
base situated therein, and the right or property in respect of
which the royalties are 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.
(5) Lizenzgebühren gelten dann als aus dem Hoheitsgebiet
einer Vertragspartei 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 Per-
son ist. Hat aber der Schuldner der Lizenzgebühren, ohne
Rücksicht darauf, ob er im Hoheitsgebiet einer Vertragspartei
ansässig ist oder nicht, im Hoheitsgebiet einer Vertragspartei
eine Betriebsstätte oder eine feste Einrichtung und ist die Ver-
pflichtung zur Zahlung der Lizenzgebühren für Zwecke der
Betriebsstätte oder festen Einrichtung eingegangen worden
und trägt die Betriebsstätte oder feste Einrichtung die Lizenz-
gebühren, so gelten die Lizenzgebühren als aus dem Hoheits-
gebiet der Vertragspartei stammend, in dem die Betriebsstätte
oder feste Einrichtung liegt.
English
(5) Royalties 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 this Contracting Party. Where, however, the person paying
the royalties, whether he is a resident of the sovereign territory
of a Contracting Party or not, has in the sovereign territory of a
Contracting State a permanent establishment or fixed base in
connection with which the liability to pay the royalties was
incurred, and such royalties are borne by such permanent
establishment or fixed base, then such royalties shall be
deemed to arise in the sovereign territory of the Contracting
Party in which the permanent establishment or fixed base is
situated.
(6) Bestehen zwischen dem Schuldner und dem Nutzungs-
berechtigten oder zwischen jedem von ihnen und einem Dritten
besondere Beziehungen und übersteigen deshalb die Lizenzge-
bühren, gemessen an der zugrunde liegenden Leistung, den
Betrag, den Schuldner und Nutzungsberechtigter ohne diese
Beziehungen vereinbart hätten, so wird dieser Artikel nur auf
den letzteren Betrag angewendet. In diesem Fall kann der über-
steigende Betrag nach dem Recht einer jeden Vertragspartei
und unter Berücksichtigung der anderen Bestimmungen dieses
Abkommens besteuert werden.
English
(6) 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 royalties, having regard
to the use, right or information for which they are 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 12 | 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-12/
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.