Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Zinsen, die aus einem Vertragstaat stammen und
an eine in dem anderen Vertragstaat ansässige Person
gezahlt werden. können in dem anderen Staat besteuert
werden
English
(1) Interest arising in a Contracting State and paid to
a resident of the other Contracting State may be taxed
in that other State.
2) Die Zinsen können auch in dem Vertragstaat, aus
dem sie stammen, nach dem Recht dieses Staates besteuert
werden; die Steuer darf aber 25 v.H. des Bruttobetrags
der Zinsen nicht übersteigen.
English
(2) However, such interest may be taxed in the Con
tracting State in which it arises, and according to the
law of that State, but the tax so charged shall not ex-
ceed 25 per cent of the gross amount of the interest
(3) Ungeachtet des Absatzes 2 darf die Steuer eines
Vertragstaates von den Zinsen 10 v.H. des Bruttobetrags
der Zinsen nicht übersteigen, wenn die Zinsen einem
Geldinstitut (einschließlich einer Versicherungsgesell-
schaft) zuflieBen, das eine Gesellschaft des anderen Ver-
tragstaates ist und von einem „industriellen Unterneh-
men” im Sinne von Artikel 10 Absatz 4 Buchstabe b
gezahlt werden.
English
(3) Notwithstanding the provisions of paragraph 2, the
tax of a Contracting State on interest received by any
financial institution (including an insurance company)
which is a company of the other Contracting State shall
not exceed 10 per cent of the gross amount of the in-
terest, if the enterprise paying the interest engages in
an industrial undertaking within the meaning of para-
graph 4, subparagraph b, of Article 10.
(5) Der in diesem Artikel verwendete Ausdruck ,Zin-
sen" bedeutet Einkünfte aus öffentlichen Anleihen, aus
Schuldverschreibungen, auch wenn sie durch Pfandrechte
an Grundstücken gesichert oder mit einer Gewinnbeteili-
gung ausgestattet sind, und aus Forderungen jeder Art
sowie alle anderen Einkünfte, die nach dem Steuerrecht
des Staates, aus dem sie stammen, den Einkünften aus
Darlehen gleichgestellt sind.
English
(6) The term "interest" as used in this Article means
income from Government securities, bonds or debentures,
whether or not secured by mortgage and whether or not
carrying a right to participate in profits, and debt-claims
of every kind as well as all other income assimilated to
income from money lent by the taxation law of the
State in which the income arises.
(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn
der in einem Vertragstaat ansässige Empfänger in dem
anderen Vertragstaat, aus dem die Zinsen stammen, eine
Betriebstatte hat und die Forderung, fur die die Zinsen
gezahlt werden, tatsächlich zu dieser Betriebstätte gehört,
sofern die Zinsen nach dem Recht des anderen Staates als
Teil der Gewinne der Betriebstatte besteuert werden.
English
(6) The provisions of paragraphs 1 10 4 shall not ap-
ply if the recipient of the interest, being a resident of
a Contracting State, has in the other Contracting State
in which the interest arises a permanent establishment
with which the debt-claim from which the interest arises
is effectively connected, provided that under the law
of that other State the interest is taxed as part of the
profits of the permanent establishment.
(7) Zinsen gelten dann als aus einem Vertragstaat
stammend, wenn der Schuldner dieser Staat selbst, eines
seiner Länder, eine seiner Gebietskörperschaften oder
eine in diesem Staat ansässige Person ist. Hat aber der
Schuldner der Zinsen, ohne Rücksicht darauf, ob er in
einem Vertragstaat ansässig ist oder nicht, in einem
Vertragstaat eine Betriebstatte und ist die Schuld, für
die die Zinsen gezahlt werden, für Zwecke der Betrieb-
stätte eingegangen worden und trägt die Betriebstätte die
Zinsen, so gelten die Zinsen als aus dem Vertragstaat
stammend, in dem die Betriebstätte liegt
English
(9) Interest shall be deemed to arise in a Contracting
State when the payer is that State, a “Land”, a political
subdivision, a local authority or a resident of that State.
Where, however, the person paying the interest, whether
he is a resident of a Contracting State or not, has in
a Contracting State a permanent establishment’ in con-
nection with which the indebtedness on which the in-
terest is paid was incurred, and such interest is borne
by such permanent establishment, then such interest shall
be deemed to arise in the Contracting State in which
the permanent establishment is situated.
(8) Bestehen zwischen Schuldner und Gläubiger oder
zwischen jedem von ihnen und einem Dritten besondere
Beziehungen und übersteigen deshalb die gezahlten Zin-
sen, gemessen an der zugrunde liegenden Forderung, den
Betrag, den Schuldner und Gläubiger ohne diese Beziehun-
gen vereinbart hätten, so wird dieser Artikel nur auf
diesen letzten Betrag angewendet. In diesem Fall kann der
übersteigende Betrag nach dem Recht jedes Vertragstaa-
tes und unter Berücksichtigung der anderen Bestimmungen
dieses Abkommens besteuert werden.
English
(8) Where, owing to a special relationship between the
payer and the recipient or between both of them and
some other person, the amount of the interest paid,
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 recipient in the absence of
such relationship, the provisions of this Article shall
apply only to the last-mentioned amount. In that case,
the excess part of the payments shall remain taxable
according to the law of each Contracting State, due
regard being had to the other provisions of this Agree-
ment.
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 | de-thailand-1968-base | de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26 | Article 11 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-thailand-1968-base/de/articles/article-11/
Quellen, Fassung und Grenzen
Quellenfassung
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 · /library/originals/8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627.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.