to the Agreement of 14 July 1992 between the Federal Republic of Germany and the Kingdom Sweden

Transkript

1 aw to the Agreement of 14 July 1992 between the Federal Republic of Germany and the Kingdom Sweden for the avoidance of double taxation with respect to taxes on income and fortune, as well as the inheritance and gift taxes and performance mutual assistance in tax ( German - Swedish tax treaties ) Of 8 June 1994 The Bundestag, with the consent of the Bundesrat, the following law : Article 1 The Bonn signed on 14 July 1992 Agreement between the Federal Republic of Germany and the Kingdom of Sweden to the avoidance of double taxation with respect to Steuem on income and fortune, as well as the inheritance and gift taxes and to the performance mutual assistance stands in taxes ( German - Swedish tax treaty ) is supplied is correct. The Agreement will be published below. ARTlCLE 2 As far as the agreement on the basis of his article 46, paragraph 3 shall apply for before his coming into force of the time, handed down Steuerfestsetzun Already tions to andem or abolish it. The vierjahrige deadline for filings that for reimbursement of maintenance capital gains tax ( determination period) commences with ablaut of the calendar year in which the Agreement enters into force. ARTlCLE 3 ( 1) This Act shall enter into force on the day after his VerkOndung into force.

2 ( 2) The date on which the Convention enters into force in accordance with its Article 46 Paragraph 2, is announced in the Federal Law Gazette. The above Act is hereby executed and is in the Federal Law leaf verkondet. Berlin, June 8, 1994 The Federal President Weizsacker The Chancellor Dr. Helmut Kohl The Federal Minister of Finance Theo Waigel The Federal Minister of the Ministry of Foreign Kinkel

3 agreement between the Federal Republic of Germany and the Kingdom Sweden for the avoidance of double taxation with respect to taxes on income and fortune, as well as the inheritance and gift taxes and to the performance of mutual assistance in tax ( German - Swedish tax treaties ) Avtal mellan Forbundsrepubliken Tyskland och Sverige Konungariket for att undvika dubbelbeskattning betraffande skatter pa pa inkomst och formogenhet och arv och gava including for att Lamna omsesidig handrackning vid beskattning (Engelsk - svenskt skatteavtal )

4 The Federal Republic of Germany and the Kingdom Sweden - Desiring, by a new agreement, which carries the current relations between the two countries and the legal developments into account, to avoid double taxation and the other to provide assistance in taxes - are as follows Upper Inge Come : Section I General provisions Artlkel1 Zlel the Agreement The two Parties shall cooperate with each urn the double taxation on the basis of this Agreement to be avoided, mutually constitute tax laws to provide assistance in the application and intergovernmental Steuerbeziehun tions to Cero by Verstandigung. The your health Behor the warden of the States Parties to this, at appropriate intervals were upper inform and advise how the above objectives are to achieve the development of their tax law. ARTlCLE 2 Geltungsberelch the Agreement ( 1) This Agreement shall be levied without AOcksicht on the type of survey, for following Steuem that for Aechnung a treaty State, its lander or its territorial authorities : Forbundsrepubliken Tyskland och Konungariket Sverige

5 har, foranledda onskan av att genome- ett nytt avtal, som tar hansyn till dagens forbindelser mellan de bada statema och till rattsutvecklingen, undvika dubbelbeskattning och Lamna omsesi dig handrackning vid beskattning, KOMMIT overens om foljande : capital Allmanna bestammelser Artlkel1 Avtalets syfte De bada avtalsslutande statema skall enligt avtalet Tillsammans hung for med att Stod av avtalet undvika dubbelbeskattning, att Lamna Omsesidig handrackning vid tiiiampningen av skattelagstift ningen including att forbattra de mellanstatliga forbindelsema pa skatteomradet genome Omsesidiga Overenskommelser. De remedied riga myndighetema i de avtalsslutande statema skall i detta syfte med lampliga tidsmellanrum informers varandra om utvecklingen inom respectively stats skattelagstiftning och med radgora varandra om hur forutnamnda times skall uppnas. ARTlCLE 2 Avtalets tlllimpnlngsomr6de 1 Detta avtal tillampas pa fojjande skatter, som pafors for en avtalsslutande stats, concerning delstaters eller Lokala myndigheters rakning, oberoende av det tired of p! vilket skatterna tas ut :

6 a) Section II for Steuem on income and Verrn6gen ; as such are aile Steuem that are imposed on total income, on Gesamtverm6gen or on elements of income or of Vermogens, einschliebiich the Steuem on gains from the alienation of movable or non- movable Vermogens and Steuem from Vermagens growth. b) Section Ill for literary estate, inheritance and Schenkungsteuem ; as such the Steuem that apply aa ) collected by reason of death as NachlaBsteuem, Erbanfallsteuem, royalties from Verm6gens0bergang or Steuem of gifts on death, or bb ) are collected on Obertragungen inter vivos only because the Obertragungen be made free of charge or against a small fee to. c) Section IV for taxes of every kind and description, unless the context otherwise requires. However, except for any customs tax and excise duties ; applicable sales and luxury taxes not tor the scope of this section as excise duties. (2 ) The existing taxes to which the Convention applies for are aufgetohrt in the Appendix to the Agreement. ( 3) This Agreement shall also tor ail Steuem identical or substantially ahnlichr nature, which are imposed after the signing of the Agreement in addition to or in place of taxes. ( 4) References in this Agreement a) of Section II apply to persons who are resident of one or both of the Contracting States; b ) of Section Ill for aa) rebates and inheritances, if the deceased at the time of his death was a resident of one or both of the Parties, and bb ) donations when the donor States Parties in a Contracting State or in both comparison at the time of the gift was a resident. ARTlCLE 3

7 General Definitions ( 1) For the purposes of this Agreement, unless the context otherwise requires : a ) the term.. Federal Republic of Germany, " used in a geographical sense, means the territory in which the tax laws of the Federal Republic of Germany applies einschlieb Iich the cost of sea bordering on the territory of Mee resbodens, its subsoil and the darober befind union water column, unless the Federal Republic of Germany dart ausobt in Upper conformity with the law Volker souverane rights and jurisdiction ; b ) the term., Sweden " the Kingdom Sweden, and, when used in a geographical sense, the Swedish territory and ail areas auberhalb the Swedish territorial waters, as far as Sweden dart in compliance with: the Volker right its sovereign rights to explore the continental shelf and the exploitation of its natural treasures may ausoben. ;. c) the AusdrOcke, a Contracting State " and, the other Contracting State. ", as the context requires, the Federal Republic of Germany or Sweden ; d) incluide of expression. person " natorliche persons and companies; e ) the term, society " legal persons or transformer that for be treated taxation as legal persons; a) chapter II pa pa skatter inkomst och formogenhet ; som slldana forstas alia skatter, som utgllr pa inkomst eller i tormogenhet concerning Helhet eller pa delar av inkomst eller form6genhet, dari inbegripna skatter pa Vinst pllgrund av av overllltelse los eller almost Egendom, including skatter pll vardestegring, b ) kapitellll pll kvarllltenskapsskatter, arvsskatter och gllvoskat ter ; sam slidana forstlls skatter, som utgllr 1) pll basic av dodsfall sllsom kvarllltenskapsskatt, skatt pll arv, skatt pll pll egendomsoverllltelse eller skatt gllva vid dodsfall, eller 2), vid Overllltelse mellan levande people.conference, men endast om de utgllr emedan Overllltelsen sker utan ersattning eller mot for lllgt vederlag

8 c ) chapter IV pll skatter av varje slag och beskaffenhet, om inte sammanhanget foranleder annat. Undantagna Ar dock Tullar och konsumtionsavgifter ; vid tillampningen av detta chapter anses dock inte omsattnings -och som lyxskatter consumption tionsavgifter. 2 De for narvarande utgllende skatter, pll Vilka avtalet tillam pas, finns i angivna bilagan till avtalet. 3 Avtalet tillampas aven pa skatter av samma eller i huvudsak likartat slag, sam efter undertecknandet av sidan av eller avtalet pafors vid i Stallet for en for narvarande utgllende skattema. 4 I detta avtal tillampas a) chapter II pllpersoner som har en hemvist i avtalsslutande stat eller i bllda avtalsslutande statema, b ) chapter Ill pll 1) kvarllltenskap och arv, nar arvllltaren vid sin dod hade hemvist i en avtalsslutande stat eller ibllda avtalsslutande staterna, och 2) gllva, nar givaren vid gllvotillfallet hade hemvist i en avtalsslutande stat eller i bllda avtalsslutande staterna. ARTlCLE 3 Allminna deflnttloner 1 Om inte sammanhanget f < ranleder annat, har vid tillampnin tions av detta avtal foljande uttryck nedan angiven betydelse : a) " FOrbundsrepubliken Tyskland " Asyftar, nar det anvands i Geografisk betydelse, det omrllde inom vilket FOrbundsrepu Republics Tysklands skattelagstiftning Ager tillampning, dari commissioning gripet the del av havsbottnen, dennas underlag och vatten utrymmet darover sam gransar till

9 Forbundsrepubliken Tysklands kustvatten, i the man Forbundsrepubliken Tyskland is i overensstammelse med folk rattens controller utovar Suverana rattigheter och befogenheter, b ) " Sverige " Asyftar Konungariket Sverige och, nar det anvands i Geografisk betydelse Sveriges territory, including varje utanfor Sveriges territorialvatten belaget omrllde, i the man Sverige enligt folk rattens controller ager utova sina rattigheter att utforska continental socketing is och att utvinna concerning naturtillgllngar, c) ' s avtalsslutande stat " eller " the andra avtalsslutande sta th " llsyftar FOrbundsrepubliken Tyskland eller Sverige, bero end pa sammanhanget, d) "person" inbegriper fysisk person och bolag, e) " bolag " Asyftar juri disk person eller annan sam vid beskattnin tions behandlas som juri disk person, f) the printing enterprise of a Contracting State "and enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State, or a company that is operated by a resident of the other Contracting per son will ; g) incluide the term international traffic "means any Beforde by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated ausschliebiich between places in the other Contracting State; h) the term immovable Vermagen " the meaning which it has under the law of the Contracting State in which the fortune is. The term incluide in any case, the accessories to immovable Vermagen, livestock and lnventar agriculture and forestry, buildings, rights for which the provisions of general law upper lands apply, usufruct of immovable Vermagen and rights to variable or test compensation expense for occur, the exploitation or the right to work, mineral, sources and other natural treasures, vessels and aircraft are not regarded as Real fortune ;

10 i) incluide the expression, fortune, part of the bequest or gift made by a person in a Contracting ansassi tions is " aile Vermogenswerte whose transition or transfer of knowledge from one falling under Section Ill of the Agreement is subject to the tax ; j ) the term, national of " aa) with respect to the Federal Republic of Germany aile German within the meaning of the Basic Law for the Federal Republic of Germany and ail legal persons, partnerships and other persons who hold conditions that have been built according to the country in the Federal Republic of German law in force ; bb ) with respect to Sweden aile natural persons who possess the Swedish State angehorigkeit aile and legal persons, partnerships and other persons who hold conditions that have been established under the law in force in Sweden ; k ) the term, inform the appropriate authority " aa ) in the Federal Republic of Germany, the Federal Minister of Finance or the appropriate authority to whom he has delegated his powers Nisse ; bb ) has giert the Minister of Finance, ten his Bevollmachtig or the appropriate authority to whom he delegated his powers in Sweden. ( 2) This Agreement is put in its application by both Parties Consistent top of itself exclude out. An undefined in this Agreement term, however, then the meaning which it has under the law of the State sent apply, unless the context requires changed this and the competent public authorities have not agreed on a common joint interpretation (Article 39, paragraph 3, Article 40 Paragraph 3).

11 Article 4 -resident person ( 1) For the purposes of this Agreement, the term, a -resident of a Contracting State " a) for the purpose of taxes on income and fortune a person who is under the law of that State to tax on ground of his domicile, stan -ended stay, place of Geschaftsleitung or other similar feature. But this term does not incluide f) " foretag i en avtalsslutande stat" och " foretag i andra the avtalsslutande staten " Asyftar foretag som bedrivs av med person hemvist i en avtalsslutande stat, respectively foretag som bedrivs av med person hemvist i andra the avtalsslutande staten, g) " internationally! trafik " omfattar varje transport skepp med eller som luftfartyg anvands foretag av i s avtalsslutande stat, utom da Skeppet eller luftfartyget anvands uteslutande mellan platser i andra the avtalsslutande staten, h) " almost Egendom " har har enligt the betydelse som uttrycket lagstiftningen i avtalsslutande the stat represents egendomen Ar besieged. Uttrycket inbegriper dock alltid tillbehor till almost ay dom, levande och Doda invent arian i lantbruk och skogsbruk, byggnader, rattigheter pa Vilka bestammelsema i privately rat om almost Egendom tillampas, nyttjanderatt till almost Egendom including ratt till foranderliga eller fasta ersattningar for nyttjandet av eller rattan att nyttja mineralforekomst, kalla eller annan naturtillgang. Skepp och inte vara luftfartyg anses almost ay dom, i) " Egendom, som Ingar i kvariatenskap efter eller Gava Fran person hemvist med i en avtalsslutande stat" omfattar alia tillgangar vilkas OverfOring eller OveriAtelse ar underkastade nagon av de skatter pa Vilka chapter Ill i avtalet tillampas,

12 j) " medborgare " Asyftar 1) i Fraga om Forbundsrepubliken Tyskland, alia tyskar i the betydelse detta uttryck har i Forbundsre republics Tysklands foundatio och och andra alia Juridiska people.conference personsammanslutningar som bildats enligt the lagstiftning som jelly i Forbundsrepubliken Tyskland, 2) i Fraga om Sverige, alia fysiska people.conference som ar svenska medborgare och och andra alia Juridiska people.conference personsammanslutningar som bildats enligt the lagstiftning som jelly i Sverige, k) " behorig myndighet " Asyftar 1) i Forbundsrepubliken Tyskland, financial ministers eller the myndighet till Vilken denne har sina delegerat befogenhe ter 2) i Sverige financial ministers, dennes befullmaktigade Ombud eller the myndighet till Vilken denne har sina delegerat befogenheter. 2 Detta avtal tillampas i de avtalsslutande staterna i enlighet med concerning lydelse. Uttryck som inte har definierats i avtalet likval, om sammanhanget foranleder detta och inte de behoriga myndig heterna overenskommit om en gemensam tolkning ( article 39 point 3, article 40 point 3), the betydelse som har uttrycket enligt the tillampande statens lagstiftning.

13 ARTlCLE 4 Hemvlst 1st Vid tillampningen av detta avtal Asyftar uttrycket " person hemvist med i en avtalsslutande stat " a) i Fraga om skatter pa inkomst och formogenhet, person som enligt lagstiftningen i Denna stat ar skattskyldig represent pa due av hemvist, bosattning, plats for foretagsledning eller annan liknande omstandighet. Uttrycket inbegriper emellertid inte person scm ar skattskyldig i Denna stat endast for inkomst Francisco a person who is liable to tax only with Einkunften from Ouellen in that State or capital situated in that State Vermagen in that State ; b ) for the purpose of literary estate, inheritance and gift taxes a person whose literary estate or gift or their acquisition by the law of that State, is liable to tax therein by reason of his domicile, stan -ended stay, place of Geschaftsleitung or other similar feature. However, the expression incluide not a person whose literary estate or gift tax is only situated in that State fortune in that State. ( 2) 1st in paragraph 1, a natural person in both Contracting states a resident, the following applies: a) The person is a resident of the State in which they verfogt top a stan -ended residential Equip ; grouted in both States Upper a stan -ended residential Equip, it shall be a resident of the State for which it has the narrower pers6nlichen and economic relations are closer (center of vital interests) ; b ) can not be determined, the State in which he has his center of vital interests, or disposes it in any of the countries top a stan -ended residential Equip, then it shall be a resident only of the State in which he has his habitual residence ; c ) if he has th their ordinary abode in both States or in neither of the States, he shall be deemed a resident of the State whose national of it is;

14 d ) if he is national of both States or of neither of the States shall settle the competent public authorities of the Contracting States the Fraga mutual Einvemehmen. ( 3) 1st referred to in paragraph 1 a person other than a person natorliche a resident of both Contracting States, then it shall be a resident only of the State in which its place of actual Geschaftsleitung. ARTlCLE 5 Betrlebsstitte ( 1) For the purposes of this Convention, the term, Permanent establishment "means a place of business known by which the Activity of an enterprise is wholly or partly ausgeobt. ( 2) The term ' permanent establishment ' incluide particular: a) a place of management; b ) a branch, c) a Geschaftsstelle, d) a factory Equip, e) a WerksUitte and f) a mine, an 01 - or gas well, a quarry or any other Equip the extraction of natural treasures. (3) A BauausfOhrung ocler assembly is only a Permanent establishment if the duration of twelve months upper falls.

15 (4 ) Notwithstanding the preceding provisions of this Article in Article do not constitute an operating Equip : a) the equipment used ausschliebiich for storage, display or delivery of any goods ocler goods Untemehmens ; b ) Bestande of goods or merchandise of the company that are ausschliebiich entertained for storage, display ocler delivery; c ) Bestande of goods or merchandise of the company, under ausschliebiich warden had to the purpose of processing to be processed ocler by another enterprise ; kalla i Denna stat eller for formagenhet Betagen represent b ) i Fraga om kvariatenskapsskatt, arvsskatt och gavoskatt, but by vars kvariatenskap eller eller Gava vars forvarv enligt lagstiftningen i Denna stat ar skattepliktig represent pa due av Denna persons hemvist, bosattning, plats for foretagsledning eller annan liknande omstandighet. Uttrycket inbegriper emel lertid inte person vars kvariatenskap eller Gava ar skattepliktig i Denna stat endast Savitt avser is beiagen formogenhet. 2 DA pa due av bestiimmelsema i point 1 fysisk person har hemvist i Bada avtalsslutande statema, bestams hans hemvist pa foljande galore: a) Han anses ha i hemvist the stat dar han har en bostad som stadigvarande star till hans forfogande ; om han har en Sadan bostad i Bada statema, anses han ha i hemvist the stat med hans Vilken person league och ekonomiska forbindelser ar star kast ( centrum for levnadsintressena ) b ) om det inte kan avgoras ivilken stat han har centrum for sina levnadsintressen eller om han inte har en staten inagondera bostad som stadigvarande star till hans forfogande, anses han ha i hemvist the stat dar han stadigvarande vistas, c ) om han stadigvarande vistas Ibada statema eller om han inte vistas stadigvarande i av the nagon, anses han ha i hemvist

16 the stat is han ar medborgare, d) om han Ar medborgare i Bada statema eller om han inte ar medborgare i av the nagon, avgor de behoriga myndighe tema de i avtalsslutande statema fragan genome Omsesidig Overenskomrnelse. 3 DA pa due av bestammelsema ipunkt 1 annan person in fysisk person har hemvist i Bada avtalsslutande statema, anses people i Fraga ha i hemvist the stat dar the har sin verkliga ledning. ArtlkeiS Almost drlftstille 1st Vid tifiampningen av detta avtal 6syftar uttrycket " almost drift crystals " s stadigvarande pfats for affarsverksamhet, Fran Vilken ett helt foretags verksamhet parent DELVIS bedrivs. 2 Uttrycket " almost driftstatle " innefattar sarskilt : a) plats for foretagsledning, b ) filial, c ) kontor, d) factory, e) verkstad, och f) gruva, olje - eller gas kalla, stenbrott eller annan plats for Utvin ning av naturtillgangar. 3 Plats for Byggnads, aniaggnings - eller installationsverksam het utgor almost drift crystals endast om verksamheten Pagar mer At tolv månader. 4 utan hinder av foregaende bestiimmelser i Denna articles anses uttrycket " almost drift crystals " inte innefatta :

17 a) anvandningen av anordningar uteslutande for lagring, utstall ning av eller utiamnande foretaget tillhoriga varor, b ) innehavet av ett foretaget tillhorigt varulager uteslutande for lagring, utstallning eller utliimnande, c ) innehavet av ett foretaget tillh6rigt varulager uteslutande for bearbetning eller foradling genome annat foretags forsorg, d) a famous place of business which is maintained ausschliebiich for the purpose for the company goter or buy goods or lnformationen to procure ; e) a famous place of business which is maintained ausschliebiich for the purpose for the company to advertise lnformationen be granted to scientific research or for similar auszuoben ACTIVITIES, which are prepared border nature or represent auxiliary character ; f ) auszuoben a fixed place, which is maintained solely for the purpose of several specified in subparagraphs a to e ACTIVITIES, provided the dis the resulting Gesamttatigkeit the fasting place of business a preparatory or auxiliary activity represents. ( 5) 1st a person other than an independent representative age for the purposes of paragraph 6 - for a company tatig and has them in a Contracting State an authority, abzuschlieben contract on behalf of the company, and Obt them the power of attorney there usually, so is the company regardless of paragraphs 1 and 2 treated as if it was in this state for ail from the person for the company ausgeobten ACTIVITIES a permanent establishment, unless these ACTIVITIES restrict to those mentioned in paragraph 4 ACTIVITIES that have been, they ausgeobt through a fixed place of business, would not make this facility under the provisions of a permanent establishment. ( 6) An enterprise shall not be treated as having a permanent establishment in a Contracting State merely because it carries on activities done by a broker, Kommissionar or another independent representative ausobt, provided that such persons are acting in the ordinary course of their Geschaftstatigkeit.

18 ( 7) Allain by Dab a -resident of a Contracting State controls a company or is controlled by a company created that is a resident of the other Contracting State (whether through a permanent establishment or otherwise) ausobt their activity, no, the two companies for ten permanent establishment of the other. section II Taxation of income and Vermogens Article 6 Tions derives income from unbewegllchem VermC ) ( 1) EinkOnfte that a -resident of a Contracting State from immovable fortune ( einschliebiich the EinkOnfte from agriculture or forestry) and situated in the other Contracting State may be taxed in that other State warden. ( 2) Paragraph 1 shall apply for EinkOnfte from the direct use, letting, or use in any other form of immovable Verm6gens. ( 3) The Heel 1 and 2 shall also for EinkOnfte from immovable Lichem Verm6gen a company and for EinkOnfte from immovable fortune, which serves the AusObung a self andi tions work. Article 7 Corporate profits ( 1) The profits of an enterprise of a Contracting State may be taxed only in that State warden, unless the undertakings Obt his activities in the other Contracting State through a permanent establishment situated therein. Obt the company's ability to Tatig aforesaid, the profits of an undertaking in that other State may be taxed, but only insofar as they can be attributed to that permanent establishment.

19 d) innehavet av stadigvarande plats for affarsverksamhet uteslu tande for INKOP varor av av eller inhamtande upplysningar for foretaget, e) innehavet av stadigvarande plats for affarsverksamhet uteslu tande for att for foretaget ombes6rja reklam, ge upplysningar, bedriva vetenskaplig Forskning eller liknande verksamhet av forberedande eller bitradande art, f) innehavet av stadigvarande plats for affarsverksamhet uteslu tande for att kombinera verksamheter som anges i punktema a) -e), under forutsattning att hela the verksamhet som bedrivs fran the stadigvarande platsen for affarsverksamhet pa basic av Denna combination ar av forberedande eller bitradande art. 5 Om person, som inte ar Sadan oberoende representant pa Vilken item 6 tillampas, ar verksam for ett foretag including i en avtalsslutande stat och har represents regelmassigt anvander fullmakt att Sluta avtal i foretagets namn, anses detta foretag - utan hinder av bestammelserna i point erna 1 och 2 - ha i almost drift crystals Denna stat betraffande varje verksamhet som Denna person bedriver for foretaget. Detta gelatinous dock inte, om the verksamhet som Denna person bedriver ar begransad till Sadan som anges i point 4 och som - om the bedrevs fran en stadigvarande plats for affarsverk samhet - inte skulle gora Denna stadigvarande plats for Affars verksamhet till almost drift crystals enligt bestammelsema i namnda point. 6 Foretag anses inte ha almost drift crystals i s stat avtalsslutande endast pa the basic att foretaget bedriver affarsverksamhet i Denna stat genome forrnedling av maklare, kommissionar eller annan oberoende representant, under forutsattning att Sadan person darvid bedriver sin sedvanliga affarsverksamhet. 7 The omstandigheten att ett bolag med hemvist ien avtalsslu tande stat kontrollerar eller ett av kontrolleras bolag med hemvist i andra the avtalsslutande staten eller som bedriver affarsverk samhet i Denna andra stat ( antingen fran almost drift crystals eller pa annat tired ), medfor inte att nagotdera Bolaget utgor almost drift crystals for det andra. Chapter II

20 Beskattning av inkomst och formogenhet ARTlCLE 6 lnkomst av almost Egendom 1 lnkomst, som person hemvist med i en avtalsslutande stat forvarvar av almost Egendom ( dan inbegripen inkomst av lantbruk och skogsbruk ) besieged the i andra avtalsslutande staten, far beskattas i Denna andra stat. 2 Bestammelserna i point 1 tillampas pa inkomst som forvar vas genome omedelbart brukande, genome uthyrning eller annan varje anvandning av almost Egendom. 3 Bestammelserna i point erna 1 och 2 tillampas Aven pa inkomst av almost Egendom som tillhor foretag och pa inkomst av almost Egendom som anvands vid sjalvstandig yrkesutovning. ARTlCLE 7 lnkomst av r6relse 1 lnkomst av rorelse, som i en foretag avtalsslutande stat forvarvar, beskattas endast i Denna stat, savida inte foretaget bedriver rorelse i andra the avtalsslutande staten fran is belaget almost drift crystals. Om foretaget bedriver rorelse pa Nyss angivet tired, far foretagets inkomst beskattas i Denna andra stat, men endast sa stor del av the som ar hanforlig till det fasta driftstallet. ( 2) Obt an enterprise of a Contracting State, his activities in the other Contracting State through a permanent establishment, the latter shall, subject to paragraph 3 in each Contracting State of the permanent establishment is attributed to the gains that they had can achieve when they have the same or similar activity under same or similar conditions had ausgeobt as selbstandiges companies and measures in its dealings with the company whose permanent establishment it, has been completely independent ware.

21 (3 ) In determining the profits of a permanent establishment which for warden cost this permanent establishment expenses incurred, a schliebiich the GeschaftsfOhrungs, general and administrative, allowed as deductions gleichgoitig whether they arise in the State in which the permanent establishment is situated or elsewhere. (4) Unless it is in a Contracting Oblich to determine the profits to be attributed to a permanent establishment by apportionment of the total profits of the enterprise to its various parts, schliebt paragraph 2 shall preclude, DAB Contracting State from determining the profits to be taxed by the Oblichen division ; However, An adjusted apportionment MUB be such Dab the result to the principles of this Article upper Complies. ( 5) Due to the bloben purchase of goods or GOtern for the company a permanent establishment is no gain expects supplied. ( 6) For the purposes of the preceding Heel are to determine the profits to be attributed to the permanent establishment every year in the same way, unless Dab sufficient gronde dafor exist to vertahren different. ( 7) belong to the profits EinkOnfte, the Articles in other Articles of this Agreement shall be considered, then the provisions of those Articles by the provisions of this Article are not Reeded. Article 8Seeschlffahrt, aviation and container operation ( 1) The profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only can warden in that State. ( 2) The profits of an enterprise of a Contracting State from the operation ( use or rental ) of containers used in international traffic, and the conditions dazugehori AusrOstung for can the Transportation of container warden taxable only in that State. ( 3) The Heel 1 and 2 shall also for profits from the participation in a pool, a joint business or an international operating agency. 2 Om foretag i s stat avtalsslutande bedriver rorelse i andra the avtalsslutande staten fran is belaget almost drifting crystals, han sector, om inte bestammelsema ipunkt annat 3 foranleder, i vardera avtalsslutande staten till det som det fasta driftstaiiet the inkomst kan antas att driftstaiiet skulle ha forvarvat, om det ett varit fristående foretag, som bedrivit verksamhet av samma samma eller eller liknande slag under liknande Villkor och sjalvstandigt avslutat attarer med det foretag till vilket driftstaiiet hor.

22 3 Vid bestammandet av almost drift stalles inkomst medges avdrag for utgifter som det uppkommit for fasta driftstallet, Harun the inbegripna utgifter for foretagets ledning och allmanna forvalt ning, oavsett om utgifterna uppkommit i the stat dar det fasta driftstallet ar belaget eller annorstades. 4 I the one inkomst hanfortig till almost driftstaiie brukat i s stat avtalsslutande bestammas pa grundval av en fordelning av hela foretagets inkomst pa de Ojika Delama av foretaget, hindrar bestammelserna ipunkt 2 inte att i Denna avtalsslutande stat the skattepliktiga inkomsten bestams genome sadant forfarande. The fordelningsmetod som anvands skall dock att vara Sadan resulta tet overensstammer med principema i Denna articles. 5 lnkomst hanfors inte till almost drift crystals endast av the anled ningen att det varor inkops genome fasta driftstallets forsorg for foretaget. 6 Vid tillampningen av foregaende -pointer bestams inkomst som ar hanforlig till det samma genome fasta driftstallet torfarande fran Ar Ar, savida inte goda och tillrackliga skat foranleder annat. 7 Ingar iinkomst av rorelse inkomstslag som behandlas sarskilt i andra artiklar av detta avtal, berors bestammelserna i dessa artiklar inte av reglerna i forevarande articles. ARTlCLE 8 Sjofart, luftfart och anyindnlng av containers 1 lnkomst, som i en foretag avtalsslutande stat forvarvar genome anvandningen av skepp eller luftfartyg i intemationell trafik, beskattas endast i Denna stat. 2 lnkomst, som i en foretag avtalsslutande stat forvarvar genome anvandningen ( eget nyttjande eller uthyming ) av contai ner som anvands iintemationell trafik including dartill horande UTrust ning for transportation av containers, beskattas endast i Denna stat. 3 BestAmmelsema i punktema 1 och 2 tiiiampas Aven pa inkomst som forvarvas genome deltagande i s pool, ett gemen including toretag eller en intemationell drift organization.

23 (1) If ARTlCLE 9 affiliated Companies 1 1 case because ARTlCLE 9 Foretag med lntreasegemenskap a) an enterprise of a Contracting State participates in the Geschaftsleitung, control or capital of an enterprise of the other Contracting State participates directly or indirectly, on or b ) the same persons participate directly or indirectly in one of Geschaftsleitung, control or capital of sub- company of a Contracting State and an enterprise of the other Contracting State and in these cases the two enterprises in their kaufman technical or financial relations which differ or imposed conditions which differ from those independent Untemehmen reconcile been so dorfen the gains that had scored one of the Untemehmen without these conditions, but has achieved niaht reason of those conditions, included in the profits of that enterprise and taxed accordingly warden. a) ett foretag i en avtalsslutande stat eller directly indirectly deltar i ledningen eller ett av avervakningen foretag i andra the avtalsslutande staten eller Ager del i detta foretags capital, eller

24 b ) samma people.conference directly eller indirectly deltar i ledningen eller overvakningen av ett Savai foretag i s stat avtalsslutande som ett foretag i andra the avtalsslutande staten eller Ager del i Bada dessa foretags capital, iakttas foljande. Om mellan foretagen i Fraga om handelsforbindelser eller finansiella forbindelser avtalas eller foreskrivs Villkor, som awiker fran the som skulle ha avtalats mellan av varandra oberoende foretag, FAR all inkomst, som utan Sadana Villkor skulle ha tillkommit det ena foretaget men som pa due av vill koren i Fraga inte tillkommit detta foretag, inraknas i detta foretags inkomst och beskai overensstammelse darmed. (2) If the profits of a sub- company of that State gains in a Contracting State - and accordingly taxed - with which an enterprise of the other Contracting State has been charged to tax in diesern other State and it is the imputed profits urn such that the Our Business had scored the first-mentioned State if the agreed conditions between the two companies had been the same, the independent Untemehmen reconcile been, the other State nirnmt a corresponding change in the dart on those profits levied against tion tax to the extent this is necessary urn to avoid a double exposure of the profits. With the change in the driving directions above Bestimrnungen this Agreement are to take into account ; ertorderlichenfalls the competent public authorities of the Contracting States shall consult each other to Ver. ARTlCLE 10 Divldenden ( 1) Dividends paid by a ansasstge in a Contracting State to a resident of the other Contracting State, that other State may irn warden taxed. ( 2) However, such dividends may also in countries Contracting State in which the company paying the dividends is a resident, warden according to the laws of that State; the control dart but if the recipient of the dividends the Nutzungsbe is unauthorized, 15 at the front of the gross amount of the dividends not Obersteigen. This paragraph does not touch the taxation of the company in respect of the profits out of which the dividends sent warden paid.

25 ( 3) Notwithstanding paragraph 2 dart in dividends, the groove tion justified a society that RNIN directly Upper least 10 per cent of the capital of the front pay dividends vertugt the society, a) the tax warden not charged if the dividends paid by a resident warden in Sweden society, and b ) the tax 5 per cent of the gross amount of the dividends not Obersteigen, if the dividends paid by a resident warden in the Federal Republic of Germany capital company; the tax should not be charged, however, if the difference between the propositions of the German Korperschaftsteuer for ausgeschottete gains and nonexchangeable geschuttete profits amounts to less than 5 percentage points. (4 ) The term dividends "means tor the purposes of this Article, income derived from shares, GenuBrechten or GenuBschei tion, mining shares, GrOnderanteilen or shares of other corporate, if the income derived by the law of the State tes in which the company paying the dividends is thereof a resident, the Einkunften of shares shall be treated for tax purposes., the term, the dividend " also incluide a) in the Federal Republic of Germany Income derived by a sleeping partner from his participation as a silent partner, hen income derived from parti Aryan Darla, income bonds and similar gewinnabhangigen compensation expense and AusschOttungen on certificates of Einern lnvestrnentverrnegen ; in Sweden Ausschuttungen on certificates of a, stock fund " b ) other income derived, which are the EinkOnften from shares the same taxation treatment under the law of the State in which the debtor is a resident. ( 5) Notwithstanding ( in the Federal Republic of Germany Including income derived by a sleeping partner from his participation as a silent partner or shareholder loans and income bonds ) to the para graphs 1 to 3 durten EinkOnfte from rights or Forderungem with profit sharing 2 I fall dinkomst, F6R Vilken ett foretag i s stat avtalsslutande beskattats i Denna stat, aven inraknas iinkomsten for ett foretag i andra the avtalsslutande staten och beskattas i Overensstam Melse darrned i Denna andra stat including the salunda inraknade inkomsten ar slldan som skulle ha tillkommit foretaget i the forstnamnda staten om de Villkor som avtalats mellan foretagen hade varit Sadana som skulle ha avtalats mellan av varandra oberoende foretag, skall the andra staten genomfora vederborlig juste ring av det skattebelopp som p forts for inkomsten i Denna stat, one identical detta ar nodvandigt for att forhindra dubbelbeskatt ning av inkomsten. Vid Sadan juste ring iakttas de Ovriga bestam melserna i detta avtal och de behoriga myndigheterna i de avtalsslutande staterna overlagger vid behov med varandra.

26 Artlkel10 Utdelnlng 1 Utdelning fran bolag hemvist med i en avtal slutande stat till med person hemvist i andra the avtalsslutande staten far beskat tas i Denna andra stat. 2 Utdelningen far emellertid beskattas aven i the avtalsslu tande stat is Bolaget som har betalar utdelningen hemvist, enligt lagstiftningen i Denna stat, men om motta cook till har ratt utdel ningen fr skatten inte overstiga 15 procent av utdelningens bruttobelopp. Denna point beror inte bolagets beskattning for Vinst av Vilken utdelningen betalas. 3 Med awikelse fran bestammelserna ipunkt 2 far betraffande utdelning som som har tillfaller bolag ratt till utdelningen och som directly ager minst 10 procent av det utbetalande bolagets capital, a) skatten tas inte ut om utdelningen betalas av ett i Sverige hemmahorande bolag, och b ) skatten inte overstiga 5 procent av utdelningens bruttobelopp om utdelningen betalas av ett i FOrbundsrepubliken Tyskland hemmahorande bolag vars delagare inte person then ansvarar for bolagets forbindelser ( corporation) ; skatten far emellertid tas inte ut om skillnaden i bolagsskattesats mellan skatt pa pa utdelad Vinst och icke utdelad Vinst uppgar till mindre procentenheter to 5. 4 Med uttrycket " utdelning " forstas i Denna articles inkomst av Aktier, andelsbevis eller andra liknande bevis med ratt stay till i Vinst, gruvaktier, stiftarandelar av eller andra andelar i bolag, om inkomsten av

27 dessa andelar ibolag enligt lagstiftningen i the stat is det utdelande Bolaget har hemvist i beskattningshanseende jamstalls med inkomst av Aktier. Uttrycket utdelning omfattar ocksa a) i Forbundsrepubliken Tyskland, inkomst som bolagsman ityst bolag uppbar idenna egenskap, inkomst vinstandelslan av, av inkomst Obligationer pa Vilka avkastning Utgar i forhallande till vinsten och liknande vinstbe Roende ersattningar including utdelning pa andelsbevis i en " lnvestmentverm6gen " i Sverige, utdelning pa andelar i share fond, b ) inkomst, som i enligt lagstiftningen the stat represents galdenaren har hemvist i beskattningshanseende jamstalls med inkomst av andelar i bolag. 5 Med awikelse frn bestammelserna i erna point 1 till 3 fr inkomst av rattigheter eller med fordringar ratt stay till i Vinst (i FOrbundsrepubliken Tyskland innefattande inkomst som bolags one i tyst bolag i Denna egenskap uppbar eller inkomst av vinstandelsln och av Obligationer pa Vilka avkastning Utgar i 694 Federal Law Gazette, born in 1994, Teilll be the law of the State in which it arises taxed when they are abzugsfahig in determining the profits of the debtor. (6 ) The Heel 1 to 3 shall not apply if the -resident of a Contracting State or performs in that other Contracting State of which the company paying the dividends is a resident, a commercial activity State through a permanent establishment or a selbstandige personal services from a loaded. generic fixed base ausobt and participation, for paid the Oividenden, actually belongs to that permanent establishment or fixed base. In this case, Article 7 shall apply relate hung as Article 14. (7 ) Where a resident of a Contracting State derives profits or EinkOnfte from the other Contracting State, that other State may not dart tax the dividends paid by the company, unless that these dividends are paid to a resident of that other State or that the participation for paid the Oividenden, did objectively to an situated in that other State undertaking equipped or belongs to a fixed base, nor profits of the Company a tax for submit nichtausgeschottete profits, even if the Oividenden paid or the nichtausgeschut ended profits consist wholly or partly of profits or in such other State EinkOnften.

28 Article 11 interest ( 1) Interest arising in a Contracting State and paid to a resident of the other Contracting State, kon result if this person is the beneficial owner, shall be taxable only in that other State. ( 2) As used in this Article, interest " mean ing EinkOnfte claims of every kind, even if the receivables not secured by mortgage on real falter or are equipped with a stake in the debtor's profits, and in particular EinkOnfte of public bonds and Bonds tions einschliebiich the related premiums and prizes from lottery bonds. surcharges for LATE payment shall not be regarded as interest for the purposes of this article. the term, Interest " incluide not dealt with in Article 10 EinkOnfte. ( 3) Paragraph 1 shall not apply if the resident of a Contracting State -resident performs in that other Contracting State in which the interest arises, a commercial activity ausobt State through a permanent establishment or a selbstandige personal services from a fixed base situated and the demand tion, for which the interest is paid, actually belongs to that permanent establishment or fixed base. In this case, Article 7 or Article 14 shall apply. ( 4) relationship between the payer and the beneficial owner or between both of them and some other person, and Obersteigen therefore interest rates, terms of the underlying claim, the amount, the payer and the beneficial owner had agreed without such relationship, this article will applied only to the lastmentioned amount. In this case, may be taxed in the mens top rising taxable according to the laws of each Contracting State, due BerOcksichtigung the other provisions of this Agreement. Artlkel12 UzenzgebUhren ( 1) UzenzgebOhren, arising in a Contracting State and who are paid to a resident of the other Contracting the, can, if that person is the beneficial owner shall be taxable only in that other State. forhaiiande till vinsten ) beskattas enligt lagstiftningen i the stat Francisco Vilken inkomsten harroi ' om the vid berakningen av galdena procedure Vinst Ar avdragsgill dar.

29 6 Bestammelsema i punktema 1 till 3 tillampas inte, om the som har har ratt till utdelningen hemvist i en avtalsslutande stat och andra bedriver rorelse identical avtalsslutande staten, is Bolaget som har betalar utdelningen hemvist, Fran dar belaget almost drift crystals eller utovar sjalvstandig yrkesverksamhet idenna andra stat Francisco dar befigen stadigvarande anordning, including the stay at the pa due av Vilken utdelningen betalas strength verkligt Samband med det eller fasta driftstaiiet the stadigvarande anordningen.is4dant case tiiiampas bestammetserna i article 7 respectively articles 14 7 Om bolag hernvist med i en avtalsslutande stat forvarvar inkomst från andra the avtalsslutande staten, Far Denna andra stat inte beskatta utdelning som Bolaget betalar, i utom the man utdelningen betalas person till med hemvist i Denna stat eller andra i the man to stay pa basic av Vilken utdelningen betalas ager verkligt Samband med almost drift crystals eller stadigvarande anordning i Denna andra stat och ej brighter beskatta bolagets icke utdelade Vinst, Aven om utdefningen eller icke the utdelade vinsten eller helt DELVIS utgors av inkomst som uppkommit Idenna andra stat. ARTlCLE 11 Ranta 1 Ranta, som harror Francisco en avtalsslutande stat och som betalas person till med hemvist i andra the avtalsslutande staten, beskattas endast i Denna andra stat, om people i Fraga har ratt till Rantan. 2 Med uttrycket " ranta " forstb i Denna articles inkomst av varje slags fordran, antingen the siikerstallts genome inteckning i almost Egendom eller inte och antingen the medtar ratt stay till i galdenarens Vinst eller inte. Uttrycket Asyftar sarskift inkomst av vardepapper som utfardats av staten och inkomst av Obligationer eller debentures, dari inbegripna agiobelopp och som vinster dan han sig till Sadana vardepapper, Obligationer eller debentures. Straffavgift pa due av sen betalning anses som inte ranta vid tillampningen av Denna articles. Uttrycket " ranta " innefattar inte som de inkomster behandlas i 10 items 3 Bestammelsema i point 1 tillampas inte, om the som har ratt till Rantan har hemvist ien avtalsslutande stat och bedriver rorelse i the andra avtalsslutande staten, Fran Vilken Rantan harror, Fran is belaget almost drift crystals eller utovar sjaivstandig yrkesverksam het i because andra stat Francisco is besieged stadigvarande anordning, including the fordran tor Vilken Rantan betalas ager verkligt sarnband med det eller fasta driftstallet the stadigvarande anordningen. I sadant case tillampas bestammelsema i items 7 items respectively 14

30 4 DA pa due av sarskikia forbindelser mellan utbetalaren och som har ratt till the Rantan eller mellan the Bada och annan person rantebeloppet, med hansyn till the fordran for Vilken Rantan betalas, over term det som belopp skulle ha avtalats mellan utbetalaren och som har the Ratt till Rantan om s4dana forbindelser inte forelegat, tillampas bestammelsema I Denna articles endast pa sistnimnda belopp. I s4dant case beskattas Overskjutande belopp enligt lagstiftningen ivardera avtalsstutande staten med iakttagande av ovriga bestammelser i detta avtal. Artlkel12 Royalty 1 Royalty som harroi ' s avtalssl Francisco de stat och som betalas person till med andra hemvist identical avtalsslutande staten, beskattas endast i Denna andra stat, om people i Fraga har ratt till royaltyn. ( 2) As used in this article, Lizenzgebuh ren " means compensation expense of every kind, for the use of, or the right to use, any copyright of literary, artistic or scientific work einschliebiich cinematograph films or tapes for Femsehen or broadcasting, any patent, Trademarks, Mustem or model, plan, secret formula or process, or for information concerning industrial, mercantile or scientific experience. ( 3) Paragraph 1 shall not apply if the resident of a Contracting State -resident performs in that other Contracting State from which the royalties, a commercial Tatig ausobt ness State through a permanent establishment or a Auto on Decent Work State through a known device and the rights or Vermogenswerte, for which the LizenzgebOhren be paid, actually belong to this permanent establishment or fixed base. In this case, Article 7 or Article 14 shall apply. ( 4) relationship between the payer and the beneficial owner or between both of them and some other person, and about to rise therefore Buhren of the royalties, measured in the underlying performance, the amount the payer and the beneficial owner had absence of such relationship, then this Article apply only to the last-mentioned amount. In this case, may be taxed uberstei the payments shall remain taxable according to the laws of each Contracting State, taking into account the other provisions of this Agreement.

31 Article 13 Tions gains from the alienation of Verm () ( 1) Gains derived by a resident of a Contracting State from the alienation immovable Verm6gens, situated in the other Contracting State may be taxed in that other State. This also applies to the alienation of an interest in a company whose principal purpose of such direct or indirect holding or management immovable Verm6gens exists when the Vera Uberer to the Company at any time preceding the fonf the alienation years to at least 10 per cent in the company was involved. Real Verm6gen that serves its own agricultural and forestry economic or commercial operation, this remains Auber consideration. (2) Gains from the alienation mobile Vermogens, the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or which belongs to a fixed base available to a resident of a Contracting State resident of person for the AusObung a selbstandigen work in other Contracting State is for VerfOgung, einschlieb Iich such gains are achieved at the alienation of such a permanent establishment ( alone or with the Obrigen Untemehmen ) or of such fixed base, may be taxed in that other State other. (3 ) attest to gains from the alienation of ships, aircraft or Containem, which are taxed a Untemehmen a contract State in intemational traffic operates or movable Verm6gen pertaining to the operation of such ships, aircraft or containers, can only in that State. (4 ) Gains from the alienation of those referred to in paragraphs 1 to 3 Vermogens can be taxable only in the Contracting State in which the Vera Uberer is a resident. (5) If a natural person who was a resident of a Contracting State during at least two years and the ren in the other Contracting State has become anssassig not Reeded paragraph 4, the right of the first- in shares and other shares in companies and partnerships, which in are the first-mentioned Contracting State a resident, under its national legislation with the person a Vermo assets growth until their change of residence or the profits 2 Med uttrycket "royalty " forstas i Denna articles varje slags betalning som Mottas Sasom ersattning for nyttjandet av eller for rat att nyttja upphovsratt till litterart, konstnarligt eller Veten skapligt verk, hari inbegripet biographer movie eller eller bandupptagning for television radio, patent, varumarke, monster eller model, ritning, hemligt recept eller hemlig tillverkningsmetod including for upplysning om erfarenhetsron av industrial, kommersiell eller vetenskaplig nature.