Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Lizenzgebühren einschließlich ähnlicher Vergütun-
gen, die aus einem Vertragstaat stammen und an eine
in dem anderen Vertragstaat ansässige Person gezahlt
werden. können in diesem anderen Staat besteuert wer-
den
English
(1) Royalties including other like payments arising
in a Contracting State and paid to a resident of the
other Contracting State may be taxed in that other
State,
(2) Diese Lizenzgebühren können jedoch in dem Ver-
tragstaat besteuert werden, aus dem sie stammen, doch
darf die Steuer
a) 5 v.H. des Bruttobetrages dieser Vergütungen nicht
übersteigen, wenn sie für die Benutzung oder für das
Recht auf Benutzung von Urheberrechten an literari-
schen, künstlerischen oder wissenschaftlichen Werken.
gezahlt werden;
b) 15 v.H. des Bruttobetrages dieser Vergütungen nicht
übersteigen, wenn sie für die Benutzung oder für das
Recht auf Benutzung von Patenten, Warenzeichen,
Mustern oder Modellen, Plänen, geheimen Formeln
oder Verfahren oder für die Mitteilung gewerblicher,
kaufmännischer oder wissenschaftlicher Erfahrungen
oder für die Benutzung oder das Recht auf Benutzung
von kinematographischen Filmen oder von Tonbändern
für Fernseh- oder Rundfunksendungen gezahlt werden.
English
(2) However, such royalties may be taxed in the
Contracting State in which they arise, but the tax so
charged shall not exceed
a) 5 per cent of the gross amount of such payments if
they are made as consideration for the use of, or
the right to use any copyright of literary, artistic
or scientific work;
b) 15 per cent of the gross amount of such payments if
they are made as consideration for the use of, or
the right to use, any patent, trade mark, design or
model, plan, secret formula or process, or for informa-
tion concerning industrial, commercial or scientific
experience, or for the use of, or the right to use, cine-
matograph films or tapes for television or broad-
casting.
(3) Absatz 2 gilt entsprechend für Gewinne aus der
Veräußerung von Rechten oder Vermögenswerten, aus
denen diese Lizenzgebühren zu erzielen sind, wenn die
Rechte oder Vermögenswerte von einer in einem Ver-
tragstaat ansässigen Person zur ausschließlichen Nutzung
in dem anderen Vertragstaat veräußert werden und das
Entgelt für die Rechte oder Vermögenswerte von einem
Unternehmen des anderen Staates oder einer in diesem
Staate gelegenen Betriebstatte getragen wird.
English
(3) The provisions of paragraph 2 shall likewise ap-
ply to the gains from the alienation of any right or
Property giving rise to such royalties if such right or
property is alienated by a resident of a Contracting
State for exclusive use in the other Contracting State
and the payment of such right or property is borne by
an enterprise of that other State or a permanent estab-
lishment situated therein.
(4) Die Absätze 2 und 3 sind nicht anzuwenden, wenn
der in einem Vertragstaat ansässige Empfänger der
Lizenzgebühren in dem anderen Vertragstaat, aus dem
die Lizenzgebühren stammen, eine Betriebstätte hat und
die Lizenzgebühren dieser Betriebstätte zuzurechnen sind,
sofern die Lizenzgebühren nach dem Recht des anderen
Staates als Teil der Gewinne der Betriebstatte besteuert
werden.
English
(4) The provisions of paragraphs 2 and 3 shall not
apply if the recipient of the royalties, being a resident
of a Contracting State, has in the other Contracting
State in which the royalties arise a permanent establish-
ment and the royalties are attributable to that permanent
establishment, provided that under the law of that other
State the royalties are taxed as part of the profits of
the permanent establishment
(6) Lizenzgebühren gelten dann als aus einem Vertrag.
staat 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 Lizenzgebühren, ohne Rücksicht darauf,
ob er in einem Vertragstaat ansässig ist oder nicht, in
einem Vertragstaat eine Betriebstätte und gehören die
Rechte oder Vermögenswerte, für die die Lizenzgebühren
gezahlt werden, tatsächlich zu dieser Betriebstatte und
trägt die Betriebstatte die Lizenzgebühren, so gelten die
Lizenzgebühren als aus dem Vertragstaat stammend, in
dem die Betriebstätte liegt.
English
(5) Royalties shall be deemed to arise in a Contract-
ing 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
royalties, whether he is a resident of a Contracting
State or not, has in a Contracting State a permanent
establishment with which the right or property giving rise
to the royalties is effectively connected, and such royal-
ties are borne by such permanent establishment, then
such royalties shall be deemed to arise in the Contract-
ing State in which the permanent establishment is sit-
uated.
(6) Bestehen zwischen Schuldner und Gläubiger oder
zwischen jedem von ihnen und einem Dritten besondere
Beziehungen und übersteigen deshalb die gezahlten Li-
zenzgebühren, gemessen an der zugrunde liegenden Lei-
stung, den Betrag, den Schuldner und Gläubiger ohne
diese Beziehung vereinbart hätten, so wird dieser Artikel
nur auf diesen letzten Betrag angewendet. In diesem Fall
kann der übersteigende Betrag nach dem Recht jedes Ver-
tragstaates und unter Berücksichtigung der anderen Be-
Stimmungen dieses Abkommens besteuert werden,
English
(6) 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 royalties paid,
having regard to the use, right or information for which
they are paid, exceeds the amount which would have
een 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
Agreement.
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 12 | 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-12/
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.