(1) Dividends paid by a company which is a resident of a
Contracting State to a resident of the other Contracting State
may be taxed in that other State.
(2) However, such dividends may also be taxed in the Con-
tracting State of which the company paying the dividends is a
resident and according to the laws of that State, but if the bene-
ficial owner of the dividends is a resident of the other Contract-
ing State, the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends if the bene-
ficial owner is a company (other than a partnership) which
holds directly at least 25 per cent of the capital of the compa-
ny paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other
cases.
This paragraph shall not affect the taxation of the company in re-
spect of the profits out of which the dividends are paid.
(3) The term “dividends” as used in this Article means income
from shares, “jouissance” shares or “jouissance” rights, mining
shares, founders’ shares or other rights, not being debt-claims,
participating in profits, as well as income from other corporate
rights or other income which is subjected to the same taxation
treatment as income from shares by the laws of the State of
which the company making the distribution is a resident, and
income derived from an investment fund and investment trust.
(4) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a Contract-
ing State, carries on business in the other Contracting State of
which the company paying the dividends is a resident, through a
permanent establishment situated therein or performs in that
other State independent personal services from a fixed base
situated therein and the holding in respect of which the dividends
are paid is effectively connected with such permanent establish-
ment or fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.
(5) Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting State,
that other State may not impose any tax on the dividends paid by
the company, except insofar as such dividends are paid to a res-
ident of that other State or insofar as the holding in respect of
which the dividends are paid is effectively connected with a per-
manent establishment or a fixed base situated in that other State,
nor subject the company’s undistributed profits to a tax on the
company’s undistributed profits, even if the dividends paid or the
undistributed profits consist wholly or partly of profits or income
arising in such other State.
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. 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-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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.
Protocols and later instruments
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 526 | de-turkey-2012-base | de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30 | Article 10 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkey-2012-base/en/articles/article-10/
Source, edition and limits
Source edition
de-turkey-2012-base | BGBl. 2012 II S. 526 | Signed: 2011-09-19 | Gazette publication: 2012-05-30
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. 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-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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.
Protocols and later instruments
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed. 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.
Text language and status
en · authentic-language-transcription · machine-transcription