Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und
deren Nutzungsberechtigter eine im anderen Vertragsstaat an-
sässige Person ist, können nur im anderen Staat besteuert wer-
den.
English
(1) Royalties arising in a Contracting State and beneficially
owned by a resident of the other Contracting State shall be tax-
able only in that other State.
(2) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-
ren“ bedeutet Vergütungen jeder Art, die für die Benutzung oder
für das Recht auf Benutzung von Urheberrechten an literari-
schen, künstlerischen oder wissenschaftlichen Werken, ein-
schließlich kinematografischer Filme, von Patenten, Marken,
Mustern oder Modellen, Plänen, geheimen Formeln oder Verfah-
ren oder für die Mitteilung gewerblicher, kaufmännischer oder
wissenschaftlicher Erfahrungen gezahlt werden.
English
(2) The term “royalties” as used in this Article means pay-
ments 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 con-
cerning industrial, commercial or scientific experience.
(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-
tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-
staat, aus dem die Lizenzgebühren stammen, eine Geschäftstä-
tigkeit durch eine dort gelegene Betriebsstätte ausübt und die
Rechte oder Vermögenswerte, für die die Lizenzgebühren gezahlt
werden, tatsächlich zu dieser Betriebsstätte gehören. In diesem
Fall ist Artikel 7 dieses Abkommens anzuwenden.
English
(3) The provisions of paragraph 1 shall not apply if the bene-
ficial owner of the royalties, being a resident of a Contracting
State, carries on business in the other Contracting State in which
the royalties arise, through a permanent establishment situated
therein and the right or property in respect of which the royalties
are paid is effectively connected with such permanent establish-
ment. In such case the provisions of Article 7 of this Convention
shall apply.
(4) Bestehen zwischen dem Schuldner und dem Nutzungsbe-
rechtigten oder zwischen jedem von ihnen und einem Dritten be-
sondere Beziehungen und übersteigen deshalb die Lizenzgebüh-
ren ungeachtet der Gründe den Betrag, den Schuldner und
Nutzungsberechtigter ohne diese Beziehungen vereinbart hät-
ten, so wird dieser Artikel nur auf den letzteren Betrag angewen-
det. In diesem Fall kann der übersteigende Betrag nach dem
Recht eines jeden Vertragsstaats und unter Berücksichtigung der
anderen Bestimmungen dieses Abkommens besteuert werden.
English
(4) 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 exceeds, for
whatever reason, 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 State, due regard being had to the other provisions
of this Convention.
(5) Entlastungen nach diesem Artikel werden nicht gewährt,
wenn der Hauptzweck oder einer der Hauptzwecke einer der
Personen, die an der Begründung oder Übertragung der Rechte,
für die die Lizenzgebühren gezahlt werden, beteiligt waren, darin
bestand, diesen Artikel mithilfe dieser Begründung oder Über-
tragung in Anspruch zu nehmen.
English
(5) No relief shall be available under this Article if it was the
main purpose or one of the main purposes of any person con-
cerned with the creation or assignment of the rights in respect
of which the royalties are paid to take advantage of this Article by
means of that creation or assignment.
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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 protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 | de-united-kingdom-2010-base | de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23 | Article 12 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-united-kingdom-2010-base/de/articles/article-12/
Quellen, Fassung und Grenzen
Quellenfassung
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23
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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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 protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 · /library/originals/a0583349f76690b9e8351b5f73825e0f2567eded20049dae9be80a53f15b3389.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.