Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Werden in einem der Vertragsstaaten die Steuern von Di-
videnden, Zinsen, Lizenzgebühren oder sonstigen Einkünften
im Abzugsweg erhoben, so wird das Recht zur Vornahme des
Steuerabzugs zu dem im innerstaatlichen Recht dieses Staates
vorgesehenen Satz durch dieses Abkommen nicht berührt.
English
1. If in one of the Contracting States the taxes on dividends,
interest, royalties, or other items of income are levied by
withholding at source, then the right to apply the withholding of
tax at the rate provided for under the domestic law of that State
is not affected by the provisions of this Convention.
(3) Die Frist für den Antrag auf Erstattung beträgt vier Jahre
nach Ablauf des Kalenderjahres, in dem die Dividenden, Zinsen,
Lizenzgebühren oder sonstigen Einkünfte bezogen worden
sind.
English
3. The period for application for a refund is four years from
the end of the calendar year in which the dividends, interest,
royalties, or other items of income have been received.
(4) Der Vertragsstaat, aus dem die Einkünfte stammen, kann
eine amtliche Bescheinigung des Vertragsstaats, in dem der
Steuerpflichtige ansässig ist, über die Erfüllung der Vorausset-
zungen für die unbeschränkte Steuerpflicht in diesem Staat ver-
langen.
English
4. The Contracting State in which the income arises may
require an administrative certification by the Contracting State
of which the taxpayer is a resident, with respect to the fulfilment
of the conditions for the unlimited tax liability in that State.
(5) Die zuständigen Behörden der Vertragsstaaten führen die
vorstehenden Bestimmungen in gegenseitigem Einvernehmen
gemäß Artikel 25 (Verständigungsverfahren) durch.
English
5. The competent authorities of the Contracting States shall
implement the foregoing provisions by mutual agreement
pursuant to Article 25 (Mutual Agreement Procedure).
(6) Die zuständigen Behörden der Vertragsstaaten können in
gegenseitigem Einvernehmen auch andere Verfahren zur
Durchführung der in diesem Abkommen vorgesehenen Steuer-
ermäßigungen festlegen.
English
6. The competent authorities of the Contracting States may
establish by mutual agreement other procedures for the
implementation of tax reductions provided under this
Convention.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 29 | de | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/de/articles/article-29/
Quellen, Fassung und Grenzen
Quellenfassung
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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. 2008 II S. 611 · /library/originals/c712844fbd49d928461286efcca93ac57da6ead9def96d0efea940d3ad2333fd.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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