(1) En ce qui concerne les résidents de la République Tuni-
sienne, l’impôt est établi comme suit:
a) L’impôt payé en République fédérale d’Allemagne sur les
revenus ou la fortune, suivant le cas, qui, conformément à la
présente Convention sont imposables en République fédé-
rale d’Allemagne, est déduit de l’impôt dû sur ces revenus ou
sur cette fortune en République Tunisienne.
Toutefois, la somme déduite ne peut excéder la fraction de
l’impôt sur le revenu ou de l’impôt sur la fortune calculé avant
la déduction, correspondant, selon le cas, aux revenus ou à
la fortune imposables en République fédérale d’Allemagne.
b) Pour l’application de la présente disposition, l’impôt payé en
République fédérale d’Allemagne comprend l’impôt qui aurait
dû être payé en République fédérale d’Allemagne mais qui a
fait l’objet d’une exonération ou d’une réduction en vertu de
la législation nationale allemande.
(2) En ce qui concerne les résidents de la République fédérale
d’Allemagne, l’impôt est établi comme suit:
a) Sont exclus de l’assiette de l’impôt allemand les revenus
provenant de la République Tunisienne et les éléments de
fortune situés en République Tunisienne qui sont imposables
en République Tunisienne en vertu de la présente Convention
et ne sont pas traités à l’alinéa b).
Dans le cas des dividendes définis au paragraphe 3 de l’arti-
cle 10 la première phrase s’applique seulement lorsque les
dividendes sont payés par une société résidente de la Répu-
blique Tunisienne à une société (autre qu’une société de
personnes) résidente de la République fédérale d’Allemagne
qui détient directement au moins 10 pour cent du capital de
la première société.
Aux fins de l’imposition de la fortune, sont également exclues
de l’assiette de l’impôt allemand les participations dont les
dividendes, en cas de distribution, seraient exclus de l’as-
siette de l’impôt aux termes des phrases précédentes.
b) Est imputé sur l’impôt sur le revenu allemand, sous réserve
des dispositions de la législation fiscale allemande concer-
nant l’imputation de l’impôt étranger, l’impôt tunisien payé
conformément à la législation tunisienne et aux dispositions
de la présente Convention sur les revenus suivants:
aa) les dividendes qui ne sont pas traités à l’alinéa a);
bb) les intérêts;
cc) les redevances;
dd) les revenus qui sont imposables en République Tuni-
sienne conformément au paragraphe 2 de l’article 13;
ee) les revenus qui sont imposables en République Tuni-
sienne conformément au paragraphe 3 de l’article 15;
ff) les tantièmes;
gg) les revenus visés à l’article 17.
c) Les dispositions de l’alinéa b) s’appliquent, au lieu de celles
de l’alinéa a), aux revenus visés aux articles 7 et 10 et aux
éléments de fortune générateurs de ces revenus lorsque le
résident de l’Allemagne n’apporte pas la preuve que l’établis-
sement stable, pendant l’exercice au cours duquel il a réalisé
les bénéfices, ou la société résidente de la République Tuni-
sienne, pendant l’exercice pour lequel elle a procédé aux
distributions de dividendes, a tiré ses revenus bruts exclu -
sivement ou presque exclusivement d’activités visées au
numéro 4 du protocole; ceci vaut également pour les biens
immobiliers qui servent à un établissement stable et les
revenus qui en sont tirés (article 6, paragraphe 4) ainsi que
pour les gains provenant de l’aliénation de ces biens immo-
biliers (article 13, paragraphe 1) et des biens mobiliers faisant
partie de l’actif de l’établissement stable (article 13, para-
graphe 3).
d) La République fédérale d’Allemagne conserve cependant le
droit de tenir compte, pour la détermination du taux d’impôt,
des revenus et des éléments de fortune exonérés de l’impôt
allemand conformément aux dispositions de la présente
Convention.
e) La double imposition est évitée par l’imputation de l’impôt
telle que prévue à l’alinéa b)
aa) lorsque, dans les États contractants, des revenus ou des
éléments de fortune sont traités selon des dispositions
différentes de la Convention ou attribués à des per-
sonnes différentes (sauf selon l’article 9), sans qu’il soit
possible de régler cette divergence par une procédure
telle que prévue au paragraphe 3 de l’article 25, et qu’il
en résulterait une non imposition des revenus ou des
éléments de fortune concernés ou une imposition plus
faible qu’en l’absence de cette différence de traitement
ou d’attribution ou
bb) lorsque la République fédérale d’Allemagne, après
consultation, notifie par la voie diplomatique d’autres re-
venus auxquels elle a l’intention d’appliquer la méthode
de l’imputation visée à l’alinéa b). La double imposition
est évitée, en ce qui concerne les revenus notifiés, par
l’imputation de l’impôt telle que prévue à l’alinéa b) à
compter du premier jour de l’année civile qui suit l’année
au cours de laquelle la notification a eu lieu.
f) Les dispositions de l’alinéa b) s’appliquent, au lieu de celles
de l’alinéa a), aux revenus qui sont exonérés de l’impôt en
République Tunisienne; à l’exception des dividendes visés à
la deuxième phrase de l’alinéa a).
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Source form
Official original-publication PDF with native text layer; machine reader is not the facsimile
Source scope
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Retrieved
2026-10-01
Text and language scope
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protocols and later instruments
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | de-tunisia-2018-base | de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28 | Article 23 | fr | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-tunisia-2018-base/fr/articles/article-23/
Source, edition and limits
Source edition
de-tunisia-2018-base | BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) | signed 2018-02-08 | published 2018-12-28 | Signed: 2018-02-08 | Gazette publication: 2018-12-28
Source form
Official original-publication PDF with native text layer; machine reader is not the facsimile
Source scope
Consent law, German/French replacement convention and integral protocol; not consolidated current law
Retrieved
2026-10-01
Text and language scope
Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Native spans, line breaks and hyphens are retained without wording correction; recorded coordinate-based word gaps separate adjacent native spans. Complete law, preamble, closing, protocol, shared signatures and running notices: /review/de-tunisia-2018-base/.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
Original source edition; not a verified current-law consolidation. Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.
Protocols and later instruments
Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Source-triage warnings: Unreviewed machine transcription. Original 2018 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, public indexing or deployment approval. Preview only; noindex is not access control. The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation. Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): future-instrument-or-negotiation-not-operative; limit: 2026-01-01 roster II V is negotiation, not signature or operative amendment / authentic-language-not-retained; limit: BMF separately links Arabic variant. Not fetched or parsed. Missing Arabic does not turn this complete DE/FR source into a full authentic-language set.
BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol) · /library/originals/7de0880f35d30dae25056ec347b7326f84b2954a72c6bf746e6213407a3b2a73.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.