Uradni list

Številka 129
Uradni list RS, št. 129/2006 z dne 12. 12. 2006
Uradni list

Uradni list RS, št. 129/2006 z dne 12. 12. 2006

Kazalo

131. Zakon o ratifikaciji Sporazuma med Republiko Slovenijo in Zvezno republiko Nemčijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja (BDEIDOD), stran 1712.

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
O RAZGLASITVI ZAKONA O RATIFIKACIJI SPORAZUMA MED REPUBLIKO SLOVENIJO
IN ZVEZNO REPUBLIKO NEMČIJO O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA (BDEIDOD)
Razglašam Zakon o ratifikaciji Sporazuma med Republiko Slovenijo in Zvezno republiko Nemčijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja (BDEIDOD), ki ga je sprejel Državni zbor Republike Slovenije na seji 30. novembra 2006.
Št. 001-22-198/06
Ljubljana, dne 8. decembra 2006
dr. Janez Drnovšek l.r.
Predsednik
Republike Slovenije
Z A K O N
O RATIFIKACIJI SPORAZUMA MED REPUBLIKO SLOVENIJO IN ZVEZNO REPUBLIKO NEMČIJO
O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA (BDEIDOD)
1. člen
Ratificira se Sporazum med Republiko Slovenijo in Zvezno republiko Nemčijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja, podpisan 3. maja 2006 v Ljubljani.
2. člen
Sporazum se v izvirniku v slovenskem in angleškem jeziku glasi(*1):
S P O R A Z U M
MED REPUBLIKO SLOVENIJO IN ZVEZNO REPUBLIKO NEMČIJO O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA
Republika Slovenija
in
Zvezna republika Nemčija
sta se v želji, da bi spodbudili medsebojne gospodarske odnose z odpravo davčnih ovir,
sporazumeli:
1. člen
Osebe, za katere se uporablja sporazum
Ta sporazum se uporablja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.
2. člen
Davki, za katere se uporablja sporazum
1) Ta sporazum se uporablja za davke od dohodka in premoženja, ki se uvedejo v imenu države pogodbenice, zvezne dežele ali politične enote ali lokalne oblasti te države, ne glede na način njihove uvedbe.
2) Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celoten dohodek, celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
3) Obstoječi davki, za katere se uporablja ta sporazum, so zlasti:
a) v Zvezni republiki Nemčiji:
davek od dohodka (Einkommensteuer),
davek od dobička pravnih oseb (Körperschaftsteuer),
davek od dohodka iz poslovanja (Gewerbesteuer) in
davek od premoženja (Vermögensteuer),
vključno z njihovimi dodatki
(v nadaljevanju "nemški davek");
b) v Republiki Sloveniji:
davek od dobička pravnih oseb,
davek od dohodka posameznikov, vključno z mezdami in plačami, dohodkom iz kmetijskih dejavnosti, dohodkom iz poslovanja, kapitalskimi dobički ter dohodkom iz nepremičnin in premičnin (dohodnina), in
davek od premoženja
(v nadaljevanju "slovenski davek").
4) Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se uvedejo po datumu podpisa sporazuma dodatno k obstoječim davkom ali namesto njih. Pristojna organa držav pogodbenic – če je to potrebno za uporabo sporazuma – drug drugega uradno obvestita o spremembah njunih davčnih zakonodaj.
3. člen
Splošna opredelitev izrazov
1) V tem sporazumu, razen če sobesedilo ne zahteva drugače:
a) izraza "država pogodbenica" in "druga država pogodbenica" pomenita ozemlje Republike Slovenije ali Zvezne republike Nemčije, kot zahteva sobesedilo, in tudi območje morskega dna, njegovo podzemlje in morje nad njim ob teritorialnem morju, nad katerim zadevna država izvaja suverene pravice in jurisdikcijo v skladu z mednarodnim pravom in svojo notranjo zakonodajo za namene raziskovanja, izkoriščanja, ohranjanja in upravljanja živih in neživih naravnih virov;
b) izraz "oseba" pomeni posameznika in družbo ter katero koli drugo telo, ki združuje več oseb;
c) izraz "družba" pomeni katero koli pravno osebo ali kateri koli subjekt, ki se za davčne namene obravnava kot pravna oseba;
d) izraza "podjetje države pogodbenice" in "podjetje druge države pogodbenice" pomenita podjetje, ki ga upravlja rezident države pogodbenice, ali podjetje, ki ga upravlja rezident druge države pogodbenice;
e) izraz "mednarodni promet" pomeni prevoz z ladjo ali letalom, ki ga opravlja podjetje s sedežem dejanske uprave v državi pogodbenici, razen če se z ladjo ali letalom ne opravljajo prevozi samo med kraji v drugi državi pogodbenici;
f) izraz "državljan" pomeni:
aa) za Zvezno republiko Nemčijo
katerega koli Nemca v smislu Temeljnega zakona Zvezne republike Nemčije in pravno osebo, osebno družbo ali združenje, katerega status izhaja iz veljavne zakonodaje Zvezne republike Nemčije;
bb) za Republiko Slovenijo
posameznika, ki ima državljanstvo Republike Slovenije, in pravno osebo, osebno družbo ali združenje, katerega status izhaja iz veljavne zakonodaje Republike Slovenije;
g) izraz "pristojni organ" pomeni:
aa) v Zvezni republiki Nemčiji Zvezno ministrstvo za finance ali pooblaščeni organ tega ministrstva;
bb) v Republiki Sloveniji Ministrstvo za finance ali pooblaščenega predstavnika tega ministrstva.
2) Kadar koli država pogodbenica uporabi sporazum, ima kateri koli izraz, ki v njem ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po pravu te države za namene davkov, za katere se sporazum uporablja, pri čemer kateri koli pomen po davčni zakonodaji te države prevlada nad pomenom izraza po drugi zakonodaji te države.
4. člen
Rezident
1) V tem sporazumu izraz "rezident države pogodbenice" pomeni osebo, ki je po zakonodaji te države dolžna plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave ali katerega koli drugega podobnega merila, in vključuje tudi to državo, zvezno deželo in katero koli politično enoto ali lokalno oblast te države. Ta izraz pa ne vključuje osebe, ki je dolžna v tej državi plačevati davke samo v zvezi z dohodki iz virov v tej državi ali od premoženja v njej.
2) Kadar je zaradi določb prvega odstavka posameznik rezident obeh držav pogodbenic, se njegov status določi tako:
a) šteje se samo za rezidenta države, v kateri ima na razpolago stalno prebivališče; če ima stalno prebivališče na razpolago v obeh državah, se šteje samo za rezidenta države, s katero ima tesnejše osebne in ekonomske odnose (središče življenjskih interesov);
b) če ni mogoče opredeliti države, v kateri ima središče življenjskih interesov, ali če nima v nobeni od držav na razpolago stalnega prebivališča, se šteje samo za rezidenta države, v kateri ima običajno bivališče;
c) če ima običajno bivališče v obeh državah ali v nobeni od njiju, se šteje samo za rezidenta države, katere državljan je;
d) če je državljan obeh držav ali nobene od njiju, pristojna organa držav pogodbenic vprašanje rešita s skupnim dogovorom.
3) Kadar je zaradi določb prvega odstavka oseba, ki ni posameznik, rezident obeh držav pogodbenic, se šteje, da je rezident države, v kateri ima sedež dejanske uprave.
4) Osebna družba se šteje za rezidenta države pogodbenice, v kateri ima sedež dejanske uprave. Vendar pa se 6. do 22. člen tega sporazuma uporabljajo samo za dohodek ali premoženje osebne družbe, ki je obdavčeno v državi pogodbenici, za katere rezidenta se šteje.
5. člen
Stalna poslovna enota
1) V tem sporazumu izraz "stalna poslovna enota" pomeni stalno mesto poslovanja, prek katerega v celoti ali delno poteka poslovanje podjetja.
2) Izraz "stalna poslovna enota" še posebej vključuje:
a) sedež uprave,
b) podružnico,
c) pisarno,
d) tovarno,
e) delavnico in
f) rudnik, nahajališče nafte ali plina, kamnolom ali kateri koli drug kraj pridobivanja naravnih virov.
3) Gradbišče ali projekt gradnje ali montaže je stalna poslovna enota samo, če traja več kot dvanajst mesecev.
4) Ne glede na prejšnje določbe tega člena se šteje, da izraz "stalna poslovna enota" ne vključuje:
a) uporabe prostorov samo za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki pripada podjetju;
b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladiščenje, razstavljanje ali dostavo;
c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje;
d) vzdrževanja stalnega mesta poslovanja samo za nakup dobrin ali blaga za podjetje ali zbiranje informacij za podjetje;
e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti za podjetje;
f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, omenjenih v pododstavkih a) do e), če je splošna dejavnost stalnega mesta poslovanja, ki je posledica te kombinacije, pripravljalna ali pomožna.
5) Ne glede na določbe prvega in drugega odstavka, kadar oseba – ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek – deluje v imenu podjetja ter ima in običajno uporablja v državi pogodbenici pooblastilo za sklepanje pogodb v imenu podjetja, se za to podjetje šteje, da ima stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jih ta oseba prevzame za podjetje, razen če dejavnosti te osebe niso omejene na tiste iz četrtega odstavka, zaradi katerih se to stalno mesto poslovanja po določbah tega odstavka ne bi štelo za stalno poslovno enoto, če bi se opravljale prek stalnega mesta poslovanja.
6) Ne šteje se, da ima podjetje stalno poslovno enoto v državi pogodbenici samo zato, ker opravlja posle v tej državi prek posrednika, splošnega komisionarja ali katerega koli drugega zastopnika z neodvisnim statusom, če te osebe delujejo v okviru svojega rednega poslovanja.
7) Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo, ki je rezident druge države pogodbenice ali opravlja posle v tej drugi državi (prek stalne poslovne enote ali drugače) ali je pod nadzorom take družbe, samo po sebi še ne pomeni, da je ena od družb stalna poslovna enota druge.
6. člen
Dohodek iz nepremičnin
1) Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2) Izraz "nepremičnine" ima pomen, ki ga ima po pravu države pogodbenice, v kateri je ta nepremičnina. Izraz vedno vključuje premoženje, ki je sestavni del nepremičnin, živino in opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katere se uporabljajo določbe splošnega prava v zvezi z zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot odškodnino za izkoriščanje ali pravico do izkoriščanja nahajališč rude, virov ter drugih naravnih bogastev; ladje in letala se ne štejejo za nepremičnine.
3) Določbe prvega odstavka se uporabljajo za dohodek, dosežen z neposredno uporabo, dajanjem v najem ali katero koli drugo obliko uporabe nepremičnine.
4) Določbe prvega in tretjega odstavka se uporabljajo tudi za dohodek iz nepremičnin podjetja in za dohodek iz nepremičnin, ki se uporabljajo za opravljanje samostojnih osebnih storitev.
7. člen
Poslovni dobiček
1) Dobiček podjetja države pogodbenice se obdavči samo v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje, kot je prej omenjeno, se lahko dobiček podjetja obdavči v drugi državi, vendar samo toliko dobička, kot se pripiše tej stalni poslovni enoti.
2) Ob upoštevanju določb tretjega odstavka, kadar podjetje države pogodbenice posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi se lahko pričakovalo, da bi ga imela, če bi bila različno in ločeno podjetje, ki opravlja enake ali podobne dejavnosti pod istimi ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem, katerega stalna poslovna enota je.
3) Pri določanju dobička stalne poslovne enote je dovoljeno odšteti stroške, ki nastanejo za namene stalne poslovne enote, vključno s poslovodnimi in splošnimi upravnimi stroški, ki so tako nastali bodisi v državi, v kateri je stalna poslovna enota, ali drugje.
4) Če se v državi pogodbenici dobiček, ki se pripiše stalni poslovni enoti, običajno določi na podlagi porazdelitve vsega dobička podjetja na njegove dele, nič v drugem odstavku tej državi pogodbenici ne preprečuje določiti obdavčljivega dobička z običajno porazdelitvijo; sprejeta metoda porazdelitve pa mora biti taka, da je rezultat v skladu z načeli tega člena.
5) Stalni poslovni enoti se ne pripiše dobiček samo zato, ker ta stalna poslovna enota nakupuje dobrine ali blago za podjetje.
6) Za namene prejšnjih odstavkov tega člena se dobiček, ki se pripiše stalni poslovni enoti, vsako leto določi po isti metodi, razen če ni upravičenega in zadostnega razloga za nasprotno.
7) Kadar dobiček vključuje dohodkovne postavke, ki so posebej obravnavane v drugih členih tega sporazuma, določbe tega člena ne vplivajo na določbe tistih členov.
8. člen
Pomorski in letalski prevoz
1) Dobiček iz opravljanja ladijskih ali letalskih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
2) Če je sedež dejanske uprave ladjarskega podjetja na ladji, se šteje, da je v državi pogodbenici, v kateri ima ladja matično pristanišče, ali če nima takega matičnega pristanišča, v državi pogodbenici, katere rezident je ladijski prevoznik.
3) Določbe prvega odstavka se uporabljajo tudi za dobiček iz udeležbe v interesnem združenju, mešanem podjetju ali mednarodni prevozni agenciji.
9. člen
Povezana podjetja
1) Kadar:
a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali
b) so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetja države pogodbenice in podjetja druge države pogodbenice
in v obeh primerih obstajajo ali se uvedejo med podjetjema v njunih komercialnih ali finančnih odnosih pogoji, drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, se kakršen koli dobiček, ki bi prirastel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirastel, lahko vključi v dobiček tega podjetja in ustrezno obdavči.
2) Kadar država pogodbenica v dobiček podjetja te države vključuje – in ustrezno obdavči – dobiček, za katerega je že bilo obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država lahko ustrezno prilagodi znesek davka, ki se v tej državi zaračuna od tega dobička. Pri določanju take prilagoditve je treba upoštevati druge določbe tega sporazuma, pristojna organa držav pogodbenic pa se po potrebi med seboj posvetujeta.
10. člen
Dividende
1) Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2) Take dividende pa se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, in v skladu z zakonodajo te države, če pa je upravičeni lastnik dividend rezident druge države pogodbenice, tako obračunani davek ne presega:
a) 5 odstotkov bruto zneska dividend, če je upravičeni lastnik družba, ki ima neposredno v lasti najmanj 25 odstotkov kapitala družbe, ki plačuje dividende;
b) 15 odstotkov bruto zneska dividend v vseh drugih primerih.
Ta odstavek ne vpliva na obdavčenje družbe v zvezi z dobičkom, iz katerega se plačajo dividende.
3) Izraz "dividende", kot je uporabljen v tem členu, pomeni dohodek iz delnic, "jouissance" delnic ali pravic, rudniških delnic, ustanoviteljskih delnic ali drug dohodek, ki se davčno obravnava enako kot dohodek iz delnic po zakonodaji države, katere rezident je družba, ki dividende deli, in iz razdelitve na podlagi kuponov vzajemnega ali podobnega sklada.
4) Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, katere rezident je družba, ki dividende plačuje, prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej ter je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto ali stalno bazo. V takem primeru se uporabljajo določbe 7. ali 14. člena, odvisno od primera.
5) Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v taki drugi državi.
11. člen
Obresti
1) Obresti, ki nastanejo v državi pogodbenici in se izplačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2) Take obresti pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik obresti rezident druge države pogodbenice, tako obračunani davek ne presega 5 odstotkov bruto zneska obresti.
3) Ne glede na določbe drugega odstavka:
a) so obresti, ki nastanejo v Zvezni republiki Nemčiji in se plačajo Vladi Republike Slovenije, Banki Slovenije ali Slovenski izvozni družbi, ter obresti za posojilo, za katero je dala poroštvo Slovenska izvozna družba, in obresti za posojilo, za katero je dala poroštvo Republika Slovenija, v zvezi z izvozom ali tujimi neposrednimi naložbami, oproščene plačila nemškega davka;
b) so obresti, ki nastanejo v Republiki Sloveniji in se plačajo Vladi Zvezne republike Nemčije, Deutsche Bundesbank, Kreditanstalt für Wiederaufbau ali Deutsche Investitions- und Entwicklungsgesellschaft (DEG), ter obresti za posojilo, za katero je dala poroštvo Zvezna republika Nemčija, v zvezi z izvozom ali tujimi neposrednimi naložbami, oproščene plačila slovenskega davka.
4) Izraz "obresti", kot je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in še posebej dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic. Kazni zaradi zamude pri plačilu se za namen tega člena ne štejejo za obresti.
5) Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri obresti nastanejo, prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej ter je terjatev, v zvezi s katero se obresti plačajo, dejansko povezana s tako stalno poslovno enoto ali stalno bazo. V takem primeru se uporabljajo določbe 7. ali 14. člena, odvisno od primera.
6) Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik ta država, zvezna dežela, politična enota, lokalna oblast ali rezident te države. Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala zadolžitev, za katero se plačajo obresti ter take obresti krije taka stalna poslovna enota ali stalna baza, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota ali stalna baza.
7) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe tega sporazuma.
12. člen
Licenčnine in avtorski honorarji
1) Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se plačajo rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
2) Take licenčnine in avtorski honorarji pa se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne presega 5 odstotkov bruto zneska licenčnin in avtorskih honorarjev.
3) Izraz "licenčnine in avtorski honorarji", kot je uporabljen v tem členu, pomeni plačilo vsake vrste, prejeto kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah. Izraz "licenčnine in avtorski honorarji" vključuje tudi plačila vsake vrste za uporabo ali pravico do uporabe imena, slike osebe ali kakršnih koli drugih osebnostnih pravic ter povračila za radijsko ali televizijsko snemanje, predvajanje ali distribucijo razvedrilnih ali športnih nastopov.
4) Določbe prvega in drugega odstavka se ne uporabljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, prek stalne poslovne enote v njej ali opravlja v tej drugi državi samostojne osebne storitve iz stalne baze v njej ter je pravica ali premoženje, v zvezi s katerim se licenčnine in avtorski honorarji plačujejo, dejansko povezano s tako stalno poslovno enoto ali stalno bazo. V takem primeru se uporabljajo določbe 7. ali 14. člena, odvisno od primera.
5) Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik ta država, zvezna dežela, politična enota, lokalna oblast ali rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastala obveznost za plačilo licenčnin in avtorskih honorarjev ter take licenčnine in avtorske honorarje krije taka stalna poslovna enota ali stalna baza, se šteje, da so take licenčnine in avtorski honorarji nastali v državi, v kateri je stalna poslovna enota ali stalna baza.
6) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek. V takem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe tega sporazuma.
13. člen
Kapitalski dobički
1) Dobiček, ki ga rezident države pogodbenice ustvari z odtujitvijo nepremičnin, ki so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2) Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki se nanašajo na stalno bazo, ki jo ima rezident države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
3) Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
4) Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem do tretjem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
5) Če je bil posameznik rezident države pogodbenice več kot pet let in je postal rezident druge države pogodbenice, četrti odstavek ne preprečuje, da prva omenjena država po svoji domači zakonodaji ne obdavči zvišanja vrednosti delnic v podjetju, ki je rezident prve omenjene države, za obdobje rezidentstva tega posameznika v prvi omenjeni državi. V takem primeru druga država pri določanju naknadnega zvišanja vrednosti kapitala ne upošteva zvišanja vrednosti kapitala, ki se obdavči v prvi omenjeni državi.
14. člen
Samostojne osebne storitve
1) Dohodek, ki ga dobi posameznik, ki je rezident države pogodbenice, iz poklicnih storitev ali drugih samostojnih dejavnosti, se obdavči samo v tej državi, razen če nima stalne baze, ki mu je redno na voljo v drugi državi pogodbenici za opravljanje njegovih dejavnosti. Če ima tako stalno bazo, se v drugi državi lahko obdavči samo toliko dohodka, kot se pripiše tej stalni bazi.
2) Izraz "poklicne storitve" vključuje še posebej samostojne znanstvene, literarne, umetniške, izobraževalne ali pedagoške dejavnosti kot tudi samostojne dejavnosti zdravnikov, zobozdravnikov, odvetnikov, inženirjev, arhitektov in računovodij.
15. člen
Odvisne osebne storitve
1) Ob upoštevanju določb 16. do 20. člena se plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi, razen če se zaposlitev ne izvaja v drugi državi pogodbenici. Če se zaposlitev izvaja tako, se lahko taki dobljeni prejemki obdavčijo v tej drugi državi.
2) Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če:
a) je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v katerem koli obdobju dvanajstih mesecev, ki se začne ali konča v določenem davčnem letu, in
b) prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu in
c) prejemka ne krije stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi.
3) Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerim se opravljajo prevozi v mednarodnem prometu, obdavči v državi pogodbenici, v kateri je sedež dejanske uprave podjetja, ki opravlja prevoze z ladjo ali letalom.
16. člen
Plačila direktorjem
Plačila direktorjem in druga podobna plačila, ki jih dobi rezident države pogodbenice kot član uprave družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
17. člen
Umetniki in športniki
1) Ne glede na določbe 7., 14. in 15. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči izvajalec, kot je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takšnih osebnih dejavnosti, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi.
2) Kadar se dohodek iz osebnih dejavnosti, ki jih izvaja nastopajoči izvajalec ali športnik kot tak, ne pripiše samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavči v državi pogodbenici, v kateri potekajo dejavnosti nastopajočega izvajalca ali športnika.
3) Prvi in drugi odstavek se ne uporabljata za dohodek iz dejavnosti, ki jih nastopajoči izvajalec ali športnik izvaja v državi pogodbenici, če se obisk v tej državi v celoti ali pretežno financira z javnimi sredstvi druge države, zvezne dežele, politične enote ali lokalne oblasti te države ali organizacije, ki je v tej drugi državi priznana kot dobrodelna organizacija. V takem primeru se dohodek obdavči samo v državi pogodbenici, katere rezident je posameznik.
18. člen
Pokojnine, rente in podobna plačila
1) Ob upoštevanju določb drugega odstavka 19. člena se pokojnine in podobna plačila ali rente, ki se plačujejo rezidentu države pogodbenice iz druge države pogodbenice, obdavčijo samo v prvi omenjeni državi.
2) Ne glede na določbe prvega odstavka se občasna ali enkratna plačila ene od držav pogodbenic ali njene politične enote osebi, ki je rezident druge države pogodbenice, kot odškodnina za politični pregon ali za poškodbo ali škodo, ki jo je utrpela kot posledico vojne (vključno z izplačili odškodnine) ali vojaškega ali civilnega alternativnega služenja ali zločina, cepljenja ali podobnega dogodka, obdavčijo samo v prvi omenjeni državi.
3) Izraz "renta" pomeni določen znesek, ki se redno izplačuje ob določenem času vse življenje ali v določenem ali ugotovljivem časovnem obdobju, z obveznostjo izvršitve plačila za primerno in celotno nadomestilo v denarju ali denarni vrednosti.
4) Plačila preživnine, vključno s preživnino za otroka, ki jih plačuje rezident ene države pogodbenice rezidentu druge države pogodbenice, so oproščena plačila davka v tej drugi državi. To ne velja, če se taka plačila preživnine v prvi omenjeni državi lahko odbijejo pri obračunavanju obdavčljivega dohodka plačnika; davčne olajšave za lajšanje socialnih bremen se za namen tega odstavka ne štejejo kot odbitek.
19. člen
Državna služba
1)
a) Plače, mezde in drugi podobni prejemki razen pokojnin, ki jih plačuje država pogodbenica, zvezna dežela, politična enota ali lokalna oblast te države ali drug pravni subjekt po javnem pravu te države posamezniku za storitve, ki jih opravi za to državo, zvezno deželo, politično enoto ali lokalno oblast ali kak drug pravni subjekt po javnem pravu, se obdavčijo samo v tej državi.
b) Taki prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
aa) je državljan te države ali
bb) ni postal rezident te države samo zaradi opravljanja storitev.
2)
a) Vsaka pokojnina, ki jo plača država pogodbenica, zvezna dežela, politična enota ali lokalna oblast te države ali drug pravni subjekt po javnem pravu te države ali ki se plača iz njihovih skladov posamezniku za storitve, opravljene za to državo, zvezno deželo, politično enoto ali lokalno oblast te države ali drug pravni subjekt po javnem pravu, se obdavči samo v tej državi.
b) Taka pokojnina pa se obdavči samo v drugi državi pogodbenici, če je posameznik rezident in državljan te države.
3) Določbe 15. do 18. člena se uporabljajo za prejemke in pokojnine za storitve, opravljene v zvezi s posli države pogodbenice, zvezne dežele, politične enote ali lokalne oblasti te države ali drugega pravnega subjekta po javnem pravu te države.
4) Določbe prvega odstavka se prav tako uporabljajo za prejemke, ki se plačujejo na podlagi programa razvojne pomoči države pogodbenice, zvezne dežele, politične enote ali lokalne oblasti te države, iz sredstev, ki jih priskrbi izključno ta država, zvezna dežela, politična enota ali lokalna oblast te države, specialistu ali prostovoljcu, poslanemu v drugo državo pogodbenico s privolitvijo te druge države.
5) Določbe prvega odstavka se uporabljajo tudi za prejemke, ki jih plačujeta Goethe Institut ali Nemška služba za akademsko izmenjavo ("Deutscher Akademischer Austauschdienst") Zvezne republike Nemčije ali se plačujejo v njunem imenu. Ustrezno obravnavo prejemkov drugih primerljivih ustanov držav pogodbenic lahko uredita pristojna organa s skupnim dogovorom. Če se taki prejemki ne obdavčijo v državi, v kateri je bila ustanovljena ustanova, se uporabijo določbe 15. člena.
20. člen
Gostujoči profesorji, učitelji in študenti
1) Posameznik, ki obišče državo pogodbenico na povabilo te države ali univerze, višje oziroma visoke šole, šole, muzeja ali druge kulturne ustanove te države ali na podlagi uradnega programa kulturne izmenjave za obdobje, ki ni daljše od dveh let, samo zaradi poučevanja, predavanja ali raziskovanja na tej ustanovi in ki je ali je bil tik pred obiskom rezident druge države pogodbenice, se v prvi omenjeni državi ne obdavči za prejemke za to dejavnost, če ti prejemki nastanejo iz virov zunaj te države.
2) Plačila, ki jih študent ali pripravnik, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi navzoč samo zaradi svojega izobraževanja ali usposabljanja, prejme za svoje vzdrževanje, izobraževanje ali usposabljanje, se ne obdavčijo v tej državi, če taka plačila nastanejo iz virov zunaj te države.
21. člen
Drugi dohodki
1) Deli dohodka rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v predhodnih členih tega sporazuma, se obdavčijo samo v tej državi.
2) Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, če prejemnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej ali v tej drugi državi opravlja samostojne osebne storitve iz stalne baze v njej in je pravica ali premoženje, za katero se plača dohodek, dejansko povezano s tako stalno poslovno enoto ali stalno bazo. V takem primeru se uporabljajo določbe 7. ali 14. člena, odvisno od primera.
22. člen
Premoženje
1) Premoženje, ki ga sestavljajo nepremičnine v lasti rezidenta države pogodbenice in so v drugi državi pogodbenici, se lahko obdavči v tej drugi državi.
2) Premoženje, ki ga sestavljajo premičnine in so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnine v zvezi s stalno bazo, ki so na voljo rezidentu države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, se lahko obdavči v tej drugi državi.
3) Premoženje, ki ga sestavljajo ladje in letala, s katerimi se opravljajo prevozi v mednarodnem prometu, in premičnine v zvezi z opravljanjem prevozov s takimi ladjami in letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
4) Vse druge sestavine premoženja rezidenta države pogodbenice se obdavčijo samo v tej državi.
23. člen
Odprava dvojnega obdavčevanja v državi rezidentstva
1) Davek za rezidenta Zvezne republike Nemčije se določi tako:
a) Razen če se ne dovoli odbitek tujega davka na podlagi pododstavka b), se iz osnove za odmero nemškega davka izvzamejo vsi deli dohodka, ki nastanejo v Republiki Sloveniji, in sestavine premoženja v Republiki Sloveniji, ki se v skladu s tem sporazumom lahko obdavčijo v Republiki Sloveniji.
Pri dohodku od dividend se predhodna določba uporablja samo za take dividende, kot jih družbi (osebne družbe niso vključene), ki je rezident Zvezne republike Nemčije, plačuje družba, ki je rezident Republike Slovenije, katere najmanj 10 odstotkov kapitala je v neposredni lasti nemške družbe, in ki niso bile odbite pri določanju dobička družbe, ki izplačuje te dividende.
Od osnove za odmero davkov od premoženja se izvzamejo lastniški deleži, če bi bile dividende, ki bi bile izplačane na njihovi podlagi, oproščene v skladu s predhodnimi stavki.
b) Ob upoštevanju določb nemškega davčnega prava o odbitku tujega davka se dovoli kot odbitek od nemškega davka slovenski davek, plačan po zakonodaji Republike Slovenije in v skladu s tem sporazumom, od dohodka, ki se plača za te dele dohodka:
aa) dividende, ki niso obravnavane v pododstavku a),
bb) obresti,
cc) licenčnine in avtorske honorarje,
dd) dele dohodka, ki se lahko obdavčijo v Republiki Sloveniji v skladu s 4. točko protokola,
ee) plačila direktorjem,
ff) dele dohodka v smislu 17. člena.
c) Določbe pododstavka b) se uporabljajo namesto določb pododstavka a) za dele dohodka, kot so opredeljeni v 7. in 10. členu, in za premoženje, iz katerega izhaja tak dohodek, če rezident Zvezne republike Nemčije ne dokaže, da je bruto dohodek stalne poslovne enote v poslovnem letu, v katerem je bil ustvarjen dobiček, ali družbe, ki je rezident v Republiki Sloveniji, v poslovnem letu, za katero so bile plačane dividende, nastal izključno ali skoraj izključno iz dejavnosti v smislu točk 1 do 6 prvega odstavka 8. člena nemškega Zakona o zunanjih davčnih odnosih (Aussensteuergesetz); enako velja za nepremičnine, ki jih uporablja stalna poslovna enota, in za dohodek iz takega premoženja (četrti odstavek 6. člena) ter za dobiček iz odtujitve takih nepremičnin (prvi odstavek 13. člena) in premičnin, ki so sestavni del poslovnega premoženja stalne poslovne enote (drugi odstavek 13. člena).
d) Zvezna republika Nemčija pa si pridrži pravico, da pri določitvi svoje davčne stopnje upošteva dele dohodka in premoženja, ki so po določbah tega sporazuma oproščeni nemškega davka.
e) Ne glede na določbe pododstavka a) se dvojno obdavčevanje odpravi tako, da se dovoli odbitek davka, kot je določeno v pododstavku b),
aa) če so v državah pogodbenicah deli dohodka ali premoženja razporejeni pod različne določbe sporazuma ali se pripisujejo različnim osebam (razen v skladu z 9. členom) in tega neskladja ni mogoče rešiti s postopkom v skladu s tretjim odstavkom 25. člena ter bi kot posledica te razlike pri razporeditvi ali pripisu zadevni dohodek ali premoženje ostalo neobdavčeno ali bi bilo obdavčeno manj, kot če ne bi bilo tega neskladja, ali
bb) če po primernem posvetovanju Zvezna republika Nemčija uradno obvesti Republiko Slovenijo po diplomatski poti o drugih delih dohodka, za katere nameravajo uporabljati določbe pododstavka b). Dvojnemu obdavčevanju za uradno sporočeni dohodek se izogne tako, da se dovoli odbitek davka od prvega dneva koledarskega leta, ki sledi letu, v katerem je bilo dano uradno obvestilo.
2) Davek se za rezidenta Republike Slovenije določi, kot sledi:
a) Kadar rezident Republike Slovenije dobi dohodek ali ima v lasti premoženje, ki se v skladu z določbami tega sporazuma lahko obdavči v Zvezni republiki Nemčiji, Republika Slovenija dovoli:
aa) kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v Zvezni republiki Nemčiji;
bb) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v Zvezni republiki Nemčiji.
Tak odbitek v nobenem primeru ne sme presegati tistega dela davka od dohodka ali premoženja, ki je bil izračunan pred odbitkom, pripisanim dohodku ali premoženju, odvisno od primera, ki se lahko obdavči v Zvezni republiki Nemčiji.
b) Kadar je v skladu s katero koli določbo sporazuma dohodek, ki ga dobi rezident Republike Slovenije, ali premoženje, ki ga ima v lasti, oproščeno davka v Republiki Sloveniji, lahko Republika Slovenija pri izračunu zneska davka od preostalega dohodka ali premoženja tega rezidenta vseeno upošteva oproščeni dohodek ali premoženje.
24. člen
Enako obravnavanje
1) Državljani države pogodbenice ne smejo biti v drugi državi pogodbenici zavezani kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te druge države v enakih okoliščinah, še zlasti glede rezidentstva. Ta določba se ne glede na določbe 1. člena uporablja tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic.
2) Osebe brez državljanstva, ki so rezidenti države pogodbenice, v nobeni državi pogodbenici ne smejo biti zavezane kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve za državljane te države v enakih okoliščinah.
3) Obdavčevanje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne sme biti manj ugodno v tej drugi državi, kot je obdavčevanje podjetij te druge države, ki opravljajo enake dejavnosti. Ta določba pa se ne razlaga, kot da zavezuje državo pogodbenico, da prizna rezidentom druge države pogodbenice kakršne koli osebne olajšave, druge olajšave in zmanjšanja za davčne namene, ki jih priznava samo svojim rezidentom.
4) Razen kadar se uporabljajo določbe prvega odstavka 9. člena, sedmega odstavka 11. člena ali šestega odstavka 12. člena, se obresti, licenčnine in avtorski honorarji in druga izplačila, ki jih plača podjetje države pogodbenice rezidentu druge države pogodbenice, pri določanju obdavčljivega dobička tega podjetja odbijajo pod istimi pogoji, kot če bi bili plačani rezidentu prve omenjene države. Podobno se tudi kakršni koli dolgovi podjetja države pogodbenice do rezidenta druge države pogodbenice pri določanju obdavčljivega premoženja tega podjetja odbijejo pod istimi pogoji, kot da bi bili pogodbeno dogovorjeni z rezidentom prve omenjene države.
5) Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne smejo biti v prvi omenjeni državi zavezana kakršnemu koli obdavčevanju ali kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kot so ali so lahko obdavčevanje in s tem povezane zahteve do podobnih podjetij prve omenjene države.
6) Določbe tega člena se uporabljajo ne glede na določbe 2. člena za davke vseh vrst in opisov.
25. člen
Postopek skupnega dogovora
1) Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčevanje, ki ni v skladu z določbami tega sporazuma, lahko ne glede na sredstva, ki ji jih omogoča domače pravo teh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 24. člena, tiste države pogodbenice, katere državljan je. Zadeva mora biti predložena v treh letih od prvega uradnega obvestila o dejanju, ki je imelo za posledico obdavčevanje, ki ni v skladu z določbami sporazuma.
2) Pristojni organ si, če se mu zdi ugovor upravičen in če sam ne more priti do zadovoljive rešitve, prizadeva rešiti primer s skupnim dogovorom s pristojnim organom druge države pogodbenice z namenom izogniti se obdavčevanju, ki ni v skladu s sporazumom. Vsak dosežen dogovor se izvaja ne glede na roke v domačem pravu držav pogodbenic.
3) Pristojna organa držav pogodbenic si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi sporazuma. Prav tako se lahko med seboj posvetujeta o odpravi dvojnega obdavčevanja v primerih, ki jih sporazum ne predvideva.
4) Pristojna organa držav pogodbenic lahko neposredno komunicirata med seboj, da bi dosegla dogovor v smislu prejšnjih odstavkov.
26. člen
Izmenjava informacij
1) Pristojna organa držav pogodbenic si izmenjavata take informacije, ki so potrebne za izvajanje določb tega sporazuma ali domače zakonodaje držav pogodbenic glede davkov, za katere se uporablja ta sporazum, če obdavčevanje na tej podlagi ni v nasprotju s sporazumom. Izmenjava informacij ni omejena s 1. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov, za katere se uporablja sporazum. Te osebe ali organi uporabljajo informacije samo v te namene in samo v skladu z omejitvami, ki jih naloži pristojni organ druge države pogodbenice. Informacije lahko razkrijejo v sodnih postopkih ali pri sodnih odločitvah, če pristojni organ druge države pogodbenice temu ne ugovarja. Informacije lahko posredujejo drugim organom samo s predhodno privolitvijo pristojnega organa druge države pogodbenice.
2) V nobenem primeru se določbe prvega odstavka ne razlagajo, kot da nalagajo državi pogodbenici obveznost:
a) da za pridobitev informacij izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice,
b) da priskrbi informacije, ki jih ni mogoče dobiti po zakonski ali običajni upravni poti te ali druge države pogodbenice,
c) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinske postopke, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
27. člen
Postopkovna pravila za obdavčevanje na viru
1) Če se v eni od držav pogodbenic davki na dividende, obresti, licenčnine in avtorske honorarje ali druge dele dohodka, ki jih dobi oseba, ki je rezident druge države pogodbenice, pobirajo z obdavčitvijo na viru, določbe tega sporazuma ne vplivajo na pravico prve omenjene države, da odtegne davek na viru po stopnji, določeni po domačem pravu. Davek, odtegnjen na viru, se povrne na prošnjo davčnega zavezanca, če se zmanjša ali preneha uporabljati na podlagi tega sporazuma, in v znesku, za katerega se zmanjša ali preneha uporabljati.
2) Prošnje za povračilo je treba predložiti do konca četrtega leta po koledarskem letu, v katerem je bil na viru odtegnjen davek na dividende, obresti, licenčnine in avtorske honorarje ali druge dele dohodka.
3) Država pogodbenica, v kateri nastanejo deli dohodka, lahko zaprosi za potrdilo pristojnega organa o rezidentstvu v drugi državi pogodbenici.
4) Pristojna organa lahko po medsebojnem dogovoru izvajata določbe tega člena in po potrebi uvedeta druge postopke za zmanjšanje ali oprostitev davka, ki jih določa ta sporazum.
28. člen
Uporaba sporazuma v posebnih primerih
1) Ta sporazum se ne sme razlagati, kot da pomeni, da
a) je državi pogodbenici onemogočena uporaba njenih domačih zakonskih določb o preprečevanju izogibanja davkom ali davčne utaje,
b) je Zvezni republiki Nemčiji onemogočena odmera davkov od zneskov, ki jih je treba vključiti v dele dohodka rezidenta Zvezne republike Nemčije na podlagi četrtega dela nemškega Zakona o zunanjih davčnih odnosih (Aussensteuergesetz).
2) Če imajo določbe prvega odstavka za posledico dvojno obdavčevanje, se pristojna organa v skladu s tretjim odstavkom 25. člena med seboj posvetujeta, kako se izogniti dvojnemu obdavčevanju.
29. člen
Člani diplomatskih predstavništev in konzulatov
1) Nobena določba tega sporazuma ne vpliva na davčne ugodnosti članov diplomatskih predstavništev ali konzulatov po splošnih pravilih mednarodnega prava ali določbah posebnih sporazumov.
2) Kolikor zaradi davčnih ugodnosti, ki so priznane diplomatskim predstavnikom ali konzularnim uslužbencem in so določene s splošnimi pravili mednarodnega prava ali po določbah posebnih mednarodnih sporazumov, deli dohodka ali premoženja niso zavezani davku v državi prejemnici, ima država pošiljateljica pravico, da obdavči take dele dohodka ali premoženja.
3) Ne glede na določbe 4. člena se šteje, da je posameznik, ki je član diplomatskega predstavništva ali konzulata ali stalnega predstavništva države pogodbenice, ki je v drugi državi pogodbenici ali v tretji državi, za namen tega sporazuma rezident države pošiljateljice, če
a) v skladu z mednarodnim pravom ni zavezan davkom v državi prejemnici za dele dohodka iz virov zunaj te države in
b) je v državi pošiljateljici zavezan istim obveznostim v zvezi z davkom na svoj celotni dohodek ali premoženje, kot so rezidenti te države.
4) Ta sporazum se ne uporablja za mednarodne organizacije, njihove organe ali uradnike in za člane diplomatskega predstavništva ali konzulata tretje države in za osebe, povezane z njimi, ki so navzoči v državi pogodbenici, vendar se v nobeni državi pogodbenici za namen davkov od dohodka ali premoženja ne obravnavajo tako kot rezidenti.
30. člen
Protokol
Priloženi protokol je sestavni del tega sporazuma.
31. člen
Začetek veljavnosti
1) Ta sporazum se ratificira in listini o ratifikaciji se izmenjata, kakor hitro je to mogoče, v Berlinu.
2) Ta sporazum začne veljati na dan izmenjave listin o ratifikaciji in se v obeh državah pogodbenicah uporablja:
a) v zvezi z davki, odtegnjenimi na viru, za zneske, plačane prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati sporazum,
b) v zvezi z drugimi davki za davke, odmerjene za obdobja, ki se začnejo prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati sporazum.
3) Pogodba med Socialistično federativno republiko Jugoslavijo in Zvezno republiko Nemčijo o izogibanju dvojnemu obdavčevanju dohodka in premoženja, podpisana v Bonnu 26. marca 1987, preneha veljati med Republiko Slovenijo in Zvezno republiko Nemčijo za davke, za katere se uporablja ta sporazum, v skladu z določbami drugega odstavka.
32. člen
Prenehanje veljavnosti
Ta sporazum velja za nedoločen čas, vendar lahko katera koli država pogodbenica tridesetega junija ali pred njim v katerem koli koledarskem letu po koncu petletnega obdobja od dneva začetka njegove veljavnosti da drugi državi pogodbenici pisno obvestilo o odpovedi po diplomatski poti in v takem primeru se sporazum preneha uporabljati:
a) v zvezi z davki, odtegnjenimi na viru, za zneske, plačane prvega januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi,
b) v zvezi z drugimi davki za davke, odmerjene za obdobja, ki se začnejo na prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi.
Datum, ko druga država pogodbenica prejme uradno obvestilo, je odločilen za določitev roka.
SESTAVLJENO v Ljubljani dne 3. maja 2006 v dveh izvodih, vsak v slovenskem, nemškem, in angleškem jeziku, pri čemer so vsa besedila verodostojna. Pri različni razlagi slovenskega in nemškega besedila prevlada angleško besedilo.
Za
Republiko Slovenijo
Andrej Bajuk l.r.
 
Za
Zvezno republiko Nemčijo
Hans Jochen Peters l.r.
Peer Steinbrück l.r.
PROTOKOL
k Sporazumu med Republiko Slovenijo in Zvezno republiko Nemčijo
o izogibanju dvojnega obdavčevanja v zvezi
z davki od dohodka in premoženja,
podpisan dne 3. maja 2006
Ob podpisu Sporazuma med Republiko Slovenijo in Zvezno republiko Nemčijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja sta se podpisnika, ki sta bila za to pravilno pooblaščena, dodatno sporazumela še o naslednjih določbah, ki so sestavni del omenjenega sporazuma:
 
1. V zvezi s 7. členom
a) Kadar podjetje države pogodbenice prodaja dobrine ali blago ali posluje v drugi državi pogodbenici prek stalne poslovne enote v njej, se dobiček te stalne poslovne enote ne določi od celotnega zneska, ki ga je za to prejelo podjetje, ampak samo od zneska, pripisanega dejanski dejavnosti stalne poslovne enote za tako prodajo ali poslovanje.
b) Pri pogodbah, zlasti o izvedbi analiz in meritev, dobavi, postavitvi ali gradnji industrijske, komercialne ali znanstvene opreme ali poslovnih prostorov ali javnih del, kadar ima podjetje stalno poslovno enoto v drugi državi pogodbenici, se dobiček take stalne poslovne enote ne določi od celotnega zneska pogodbe, ampak samo od tistega dela pogodbe, ki ga stalna poslovna enota dejansko izvede v državi pogodbenici, v kateri je stalna poslovna enota. Dobiček od dobave blaga tej stalni poslovni enoti ali dobiček v zvezi z delom pogodbe, ki se izvaja v državi pogodbenici, v kateri je sedež podjetja, se obdavči samo v tej državi.
c) Plačila, prejeta kot povračilo za tehnične storitve, vključno s študijami ali znanstvenimi, geološkimi ali tehničnimi analizami in meritvami, ali za inženiring pogodbe, vključno s tehnično dokumentacijo v zvezi z njimi, ali za svetovanje ali storitve nadzora, se štejejo za plačila, za katera se uporabljajo določbe 7. ali 14. člena sporazuma.
 
2. V zvezi z 8. členom
Za namene 8. člena izraz "dobiček iz opravljanja ladijskih ali letalskih prevozov v mednarodnem prometu" vključuje dobiček od
a) občasnega najema praznih ladij ali letal in
b) uporabe ali najema zabojnikov (vključno s priklopniki in pomožno opremo, ki se uporablja za prevoz zabojnikov),
če se te dejavnosti nanašajo na opravljanje ladijskih ali letalskih prevozov v mednarodnem prometu.
 
3. V zvezi z 10. in 11. členom
Ne glede na določbe 10. in 11. člena tega sporazuma se dividende in obresti lahko obdavčijo v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države,
a) če izhajajo iz pravic ali terjatev, ki imajo pravico do udeležbe v dolžnikovem dobičku (vključno z dobičkom, ki ga dobi "stiller Gesellschafter" iz svoje udeležbe kot take, iz "partiarisches Darlehen" in iz "Gewinnobligationen" v smislu davčnega zakona Zvezne republike Nemčije), in
b) pod pogojem, da se odbijejo pri določitvi dolžnikovega dobička iz takega dohodka.
 
4. V zvezi s 15. členom
Določbe drugega odstavka 15. člena se ne uporabljajo za prejemke iz zaposlitve v okviru dejavnosti izposojanja delovne sile.
 
5. V zvezi s 26. členom
Če se v skladu z domačim pravom po tem sporazumu izmenjavajo osebni podatki, se ob upoštevanju zakonskih določb, ki veljajo v vsaki državi pogodbenici, uporabljajo te dodatne določbe:
a) Prejemnik na zahtevo obvesti organ pošiljatelja o uporabi poslanih podatkov in doseženih rezultatih.
b) Organ pošiljatelj je dolžan zagotoviti, da so poslani podatki točni in da so potrebni ter primerni za namen, za katerega se pošiljajo. Upoštevajo se vse prepovedi dajanja podatkov na podlagi domačega prava. Če se izkaže, da so bili poslani netočni podatki ali podatki, ki ne bi smeli biti poslani, je o tem prejemnik nemudoma obveščen. Ta prejemnik je dolžan popraviti ali uničiti take podatke.
c) Na zahtevo je zadevna oseba obveščena o poslanih podatkih v zvezi z njo in o tem, za kaj se bodo taki podatki uporabljali. Ni je treba obvestiti, če se po premisleku izkaže, da javni interes, da ni obveščena, prevlada nad interesom zadevne osebe, da je obveščena. V vseh drugih pogledih pravico zadevne osebe, da je obveščena o podatkih, ki obstajajo o njej, ureja domače pravo države pogodbenice, na suverenem ozemlju katere je dana zahteva, da je obveščena.
d) Organ prejemnik je odgovoren v skladu s svojo domačo zakonodajo v zvezi s katero koli osebo, ki je utrpela nezakonito škodo zaradi dajanja podatkov na podlagi izmenjave podatkov v skladu s tem sporazumom. V zvezi z oškodovano osebo se organ prejemnik ne more v obrambo sklicevati, da je škodo povzročil organ pošiljatelj.
e) Poslani osebni podatki se zbrišejo takoj, ko niso več potrebni za namen, za katerega so bili poslani.
f) Organ pošiljatelj in organ prejemnik sta dolžna uradno evidentirati pošiljanje in prejem osebnih podatkov.
g) Organ pošiljatelj in organ prejemnik sta dolžna učinkovito ukrepati, da zavarujeta poslane osebne podatke pred nedovoljenim dostopom, nedovoljenim spreminjanjem in nedovoljenim razkritjem.
A G R E E M E N T
BETWEEN THE REPUBLIC OF SLOVENIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Republic of Slovenia
and
the Federal Republic of Germany,
Desiring to promote their mutual economic relations by removing fiscal obstacles,
Have agreed as follows:
Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a Land or a political subdivision or local authority thereof, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
(3) The existing taxes to which this Agreement shall apply are in particular:
a) in the Federal Republic of Germany:
the income tax (Einkommensteuer),
the corporation tax (Körperschaftsteuer),
the trade tax (Gewerbesteuer), and
the capital tax (Vermögensteuer)
including the supplements levied thereon
(hereinafter referred to as "German tax");
b) in the Republic of Slovenia:
the tax on profits of legal persons (Davek od dobička pravnih oseb),
the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property (Dohodnina), and
the tax on property (Davek od premoženja)
(hereinafter referred to as "Slovenian tax").
(4) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall – if necessary for the application of the Agreement – notify each other of changes which have been made in their respective taxation laws.
Article 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
a) the term "a Contracting State” and ”the other Contracting State” mean the territory of the Republic of Slovenia or the Federal Republic of Germany, as the context requires, as well as the area of the sea-bed, its subsoil and the superjacent water column adjacent to the territorial sea, wherein the State concerned exercises sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources;
b) the term "person" means an individual and a company and any other body of persons;
c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
d) the terms "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 an enterprise carried on by a resident of the other Contracting State;
e) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
f) the term "national" means:
aa) in respect of the Federal Republic of Germany
any German within the meaning of the Basic Law of the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the laws in force in the Federal Republic of Germany;
bb) in respect of the Republic of Slovenia
any individual possessing the nationality of the Republic of Slovenia and any legal person, partnership and association deriving its status as such from the laws in force in the Republic of Slovenia;
g) the term "competent authority" means:
aa) in the case of the Federal Republic of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers;
bb) in the case of the Republic of Slovenia the Ministry of Finance or its authorised representative.
(2) As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
Resident
(1) For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, a Land and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
(2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
(4) A partnership is deemed to be a resident of the Contracting State in which its place of effective management is situated. However, Articles 6 to 22 of this Agreement apply only to the income or the capital of the partnership that is subject to tax in the Contracting State of which it is deemed to be a resident.
Article 5
Permanent Establishment
(1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2) The term "permanent establishment" includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
(3) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
(4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
(5) Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
(6) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
(7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from Immovable Property
(1) Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
(2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
(3) The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
(4) The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
Business Profits
(1) The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
(2) Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
(3) In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
(4) Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
(5) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
(6) For the purposes of the preceding paragraphs of this Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
(7) Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
Shipping and Air Transport
(1) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
(2) If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
(3) The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
Associated Enterprises
(1) Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
(2) Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10
Dividends
(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 Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company 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 respect 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 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 distributions on certificates of an investment fund or 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 Contracting 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 establishment 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 resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent 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.
Article 11
Interest
(1) Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2) However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest.
(3) Notwithstanding the provisions of paragraph 2,
a) interest arising in the Federal Republic of Germany and paid to the Government of the Republic of Slovenia, the Bank of Slovenia or the Slovenian Export Corporation and interest paid in consideration of a loan guaranteed by Slovenian Export Corporation and interest paid in consideration of a loan guaranteed by the Republic of Slovenia in respect of export or foreign direct investment shall be exempt from German tax;
b) interest arising in the Republic of Slovenia and paid to the Government of the Federal Republic of Germany, the Deutsche Bundesbank, the Kreditanstalt für Wiederaufbau or the Deutsche Investitions-und Eintwicklungsgesellschaft (DEG) and interest paid in consideration of a loan guaranteed by the Federal Republic of Germany in respect of export or foreign direct investment shall be exempt from Slovenian tax.
(4) The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
(5) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a Land, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
(7) 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 interest, having regard to the debt-claim for which it is paid, exceeds 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 Agreement.
Article 12
Royalties
(1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.
(3) The term "royalties" as used in this Article means payments 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 concerning industrial, commercial or scientific experience. The term ”royalties” shall also include payments of any kind for the use or the right to use a person’s name, picture or any other similar personality rights and on payments received as consideration for the recording, broadcasting or distribution of entertainers' or sportsmen's performances by radio or television.
(4) The provisions of paragraphs 1 and 2 shall not apply if the beneficial 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, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a Land, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
(6) 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, having regard to the use, right or information for which they are paid, exceeds 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 Agreement.
Article 13
Capital Gains
(1) Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
(2) Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
(3) Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
(4) Gains from the alienation of any property other than that referred to in paragraphs 1 to 3, shall be taxable only in the Contracting State of which the alienator is a resident.
(5) Where an individual was a resident of a Contracting State for a period of 5 years or more and has become a resident of the other Contracting State, paragraph 4 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares in a company resident in the first-mentioned State for the period of residency of that individual in the first-mentioned State. In such case, the appreciation of capital taxed in the first-mentioned State shall not be included in the determination of the subsequent appreciation of capital by the other State.
Article 14
Independent Personal Services
(1) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
(2) The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, dentists, lawyers, engineers, architects and accountants.
Article 15
Dependent Personal Services
(1) Subject to the provisions of Articles 16 to 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise which operates the ship or aircraft is situated.
Article 16
Directors' Fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 17
Artistes and Sportsmen
(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
(2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
(3) Paragraphs 1 and 2 shall not apply to income accruing from the exercise of activities by artistes or sportsmen in a Contracting State where the visit to that State is supported entirely or mainly from public funds of the other State, a Land, a political subdivision or a local authority thereof or by an organisation which in that other State is recognised as a charitable organisation. In such a case the income may be taxed only in the Contracting State of which the individual is a resident.
Article 18
Pensions, Annuities and Similar Payments
(1) Subject to the provisions of paragraph 2 of Article 19, pensions and similar payments or annuities paid to a resident of a Contracting State from the other Contracting State shall only be taxable in the first-mentioned State.
(2) Notwithstanding the provisions of paragraph 1, recurrent or non-recurrent payments made by one of the Contracting States or a political subdivision thereof to a person resident in the other Contracting State as compensation for political persecution or for an injury or damage sustained as a result of war (including restitution payments) or of military or civil alternative service or of a crime, vaccination or a similar event shall be taxable only in the first-mentioned State.
(3) The term "annuities" means certain amounts payable periodically at stated times, for life or for a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
(4) Maintenance payments, including those for children, made by a resident of one Contracting State to a resident of the other Contracting State shall be exempted from tax in that other State. This shall not apply where such maintenance payments are deductible in the first-mentioned State in computing the taxable income of the payer; tax allowances in mitigation of social burdens are not deemed to be deductions for the purposes of this paragraph.
Article 19
Government Service
(1)
a) Salaries, wages and other similar remunerations, other than a pension, paid by a Contracting State, a Land, a political subdivision or a local authority thereof or some other legal entity under public law of that State to an individual in respect of services rendered to that State, a Land, a political subdivision or a local authority or some other legal entity under public law shall be taxable only in that State.
b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and if the individual is a resident of that State and
aa) is a national of that State or
bb) did not become a resident of that State solely for the purpose of rendering the services.
(2)
a) Any pension paid by, or out of funds created by, a Contracting State, a Land, a political subdivision or a local authority thereof or some other legal entity under public law of that State to an individual in respect of services rendered to that State, a Land, a political subdivision or a local authority or some other legal entity under public law shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
(3) The provisions of Articles 15 to 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State, a Land, a political subdivision or a local authority thereof or some other legal entity under public law of that State.
(4) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid, under a development assistance programme of a Contracting State, a Land, a political subdivision or a local authority thereof, out of funds exclusively supplied by that State, Land, political subdivision or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.
(5) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid by or for the Goethe Institute or the German Academic Exchange Service ("Deutscher Akademischer Austauschdienst") of the Federal Republic of Germany. Corresponding treatment of the remuneration of other comparable institutions of the Contracting States may be arranged by the competent authorities by mutual agreement. If such remuneration is not taxed in the State where the institution was founded, the provisions of Article 15 shall apply.
Article 20
Visiting Professors, Teachers and Students
(1) An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official programme of cultural exchange for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity, provided that such remuneration is derived by him from outside that State.
(2) Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 21
Other Income
(1) Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
(2) The provisions of paragraph 1 shall not apply to income, other than income from immovable property, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Article 22
Capital
(1) Capital represented by immovable property, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
(2) Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
(3) Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
(4) All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Article 23
Avoidance of Double Taxation in the State of Residence
(1) Tax shall be determined in the case of a resident of the Federal Republic of Germany as follows:
a) Unless foreign tax credit is to be allowed under sub-paragraph b), there shall be exempted from the assessment basis of the German tax any item of income arising in the Republic of Slovenia and any item of capital situated within the Republic of Slovenia which, according to this Agreement, may be taxed in the Republic of Slovenia.
In the case of items of income from dividends the preceding provision shall apply only to such dividends as are paid to a company (not including partnerships) being a resident of the Federal Republic of Germany by a company being a resident of the Republic of Slovenia at least 10 per cent of the capital of which is owned directly by the German company and which were not deducted when determining the profits of the company distributing these dividends.
There shall be exempted from the assessment basis of the taxes on capital any shareholding the dividends of which if paid, would be exempted, according to the foregoing sentences.
b) Subject to the provisions of German tax law regarding credit for foreign tax, there shall be allowed as a credit against German tax on income payable in respect of the following items of income the Slovenian tax paid under the laws of the Republic of Slovenia and in accordance with this Agreement:
aa) dividends not dealt with in sub-paragraph a);
bb) interest;
cc) royalties;
dd) items of income that may be taxed in the Republic of Slovenia according to number 4 of the Protocol;
ee) directors' fees;
ff) items of income within the meaning of Article 17.
c) The provisions of sub-paragraph b) shall apply instead of the provisions of sub-paragraph a) to items of income as defined in Articles 7 and 10 and to the assets from which such income is derived if the resident of the Federal Republic of Germany does not prove that the gross income of the permanent establishment in the business year in which the profit has been realised or of the company resident in the Republic of Slovenia in the business year for which the dividends were paid was derived exclusively or almost exclusively from activities within the meaning of nos. 1 to 6 of paragraph 1 of section 8 of the German Law on External Tax Relations (Aussensteuergesetz); the same shall apply to immovable property used by a permanent establishment and to income from such property (paragraph 4 of Article 6) and to profits from the alienation of such immovable property (paragraph 1 of Article 13) and of the movable property forming part of the business property of the permanent establishment (paragraph 2 of Article 13).
d) The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital, which under the provisions of this Agreement are exempted from German tax.
e) Notwithstanding the provisions of sub-paragraph a) double taxation shall be avoided by allowing a tax credit as laid down in sub-paragraph b)
aa) if in the Contracting States items of income or capital are placed under differing provisions of the Agreement or attributed to different persons (except pursuant to Article 9) and this conflict cannot be settled by a procedure in accordance with paragraph 3 of Article 25 and if as a result of this difference in placement or attribution the relevant income or capital would remain untaxed or be taxed lower than without this conflict or
bb) if after proper consultation the Federal Republic of Germany notifies to the Republic of Slovenia through diplomatic channels of other items of income to which it intends to apply the provisions of sub-paragraph b. Double Taxation is then avoided for the notified income by allowing a tax credit from the first day of the calendar year next following that in which the notification was made.
(2) Tax shall be determined in the case of a resident of the Republic of Slovenia as follows:
a) Where a resident of the Republic of Slovenia derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in the Federal Republic of Germany, the Republic of Slovenia shall allow:
aa) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Federal Republic of Germany;
bb) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in the Federal Republic of Germany.
Such deduction in either case shall not, however, exceed that portion of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or capital which may be taxed in the Federal Republic of Germany.
b) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of the Republic of Slovenia is exempt from tax in the Republic of Slovenia, the Republic of Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Article 24
Non-discrimination
(1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, especially with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
(2) Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected.
(3) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes which it grants only to its own residents.
(4) Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
(5) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
(6) The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 25
Mutual Agreement Procedure
(1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
(2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
(3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the avoidance of double taxation in cases not provided for in the Agreement.
(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of Information
(1) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes and only in accordance with the restrictions imposed by the competent authority of the other Contracting State. They may disclose the information in public court proceedings or in judicial decisions provided that the competent authority of the other Contracting State raises no objection. They may transmit the information to other agencies only with the prior consent of the competent authority of the other Contracting State.
(2) In no case shall the provisions of paragraph 1 be construed as to impose on a Contracting State the obligation:
a) to carry out administrative measures for the supply of information at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
Procedural Rules for Taxation at Source
(1) If in one of the Contracting States the taxes on dividends, interest, royalties or other items of income derived by a person who is a resident of the other Contracting State are levied by withholding at source, the right of the first-mentioned State to apply the withholding of tax at the rate provided under its domestic law shall not be affected by the provisions of this Agreement. The tax withheld at source shall be refunded on application by the taxpayer if and to the extent that it is reduced by this Agreement or ceases to apply.
(2) Refund applications must be submitted by the end of the fourth year following the calendar year in which the withholding tax was applied to the dividends, interest, royalties or other items of income.
(3) The Contracting State in which the items of income arise may ask for a certificate by the competent authority on the residence in the other Contracting State.
(4) The competent authorities may by mutual agreement implement the provisions of this Article and if necessary establish other procedures for the implementation of tax reductions or exemptions provided for under this Agreement.
Article 28
Application of the Agreement in Special Cases
(1) This Agreement shall not be interpreted to mean that
a) a Contracting State is prevented from applying its domestic legal provisions on the prevention of tax evasion or tax avoidance;
b) the Federal Republic of Germany is prevented from levying taxes on amounts which are to be included in the items of income of a resident of the Federal Republic of Germany under the Fourth Part of the German Law on External Tax Relations (Aussensteuergesetz).
(2) If the provisions of paragraph 1 result in double taxation, the competent authorities shall consult each other pursuant to paragraph 3 of Article 25 on how to avoid double taxation.
Article 29
Members of Diplomatic Missions and Consular Posts
(1) Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission or a consular post under the general rules of international law or under the provisions of special agreements.
(2) Insofar as, due to fiscal privileges granted to diplomatic agents or consular officers under the general rules of international law or under the provisions of special international agreements, items of income or capital are not subject to tax in the receiving State, the sending State shall have the right to tax such items of income or capital.
(3) Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, a consular post or a permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Agreement to be a resident of the sending State if:
a) in accordance with international law he is not liable to tax in the receiving State in respect of items of income from sources outside that State, and
b) he is liable in the sending State to the same obligations in relation to tax on his total income or on capital as are residents of that State.
(4) This Agreement shall not apply to international organisations, to organs or officials thereof, and to members of a diplomatic mission or consular post of a third State and persons related to them, being present in a Contracting State but not being treated in either Contracting State for purposes of taxes on income and on capital as residents are treated.
Article 30
Protocol
The attached Protocol shall be an integral part of this Agreement.
Article 31
Entry into Force
(1) This Agreement shall be ratified, and the instruments of ratification shall be exchanged as soon as possible in Berlin.
(2) This Agreement shall enter into force on the day of the exchange of the instruments of ratification and shall have effect in both Contracting States:
a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Agreement entered into force;
b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force.
(3) The Agreement between the Socialist Federal Republic of Yugoslavia and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital signed at Bonn on 26th March 1987 shall cease to have effect in relation between the Republic of Slovenia and the Federal Republic of Germany as regards the taxes to which this Agreement applies in accordance with the provisions of paragraph 2.
Article 32
Termination
This Agreement shall continue in effect for an unlimited period but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:
a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which notice of termination is given;
b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which notice of termination is given.
The date of receipt of such notice by the other Contracting State shall be definitive for the determination of the deadline.
DONE at Ljubljana on 3rd day of May 2006 in duplicate, each in the Slovenian, German and English languages, all three texts being authentic. In the case of divergent interpretations of the Slovenian and the German texts the English text shall prevail.
For the
Republic of Slovenia
Andrej Bajuk (s)
 
For the
Federal Republic of Germany
Hans Jochen Peters (s)
Peer Steinbrück (s)
PROTOCOL
to the Agreement between the Republic of Slovenia and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital signed on 3 May 2006
On signing the Agreement between the Republic of Slovenia and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital the signatories being duly authorised thereto, have in addition agreed on the following provisions which shall form an integral part of the said Agreement:
 
1. With reference to Article 7
a) Where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received therefore by the enterprise but only on the basis of the amount which is attributable to the actual activity of the permanent establishment for such sales or business.
b) In the case of contracts, in particular for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, where the enterprise has a permanent establishment in the other Contracting State, the profits of such permanent establishment shall not be determined on the basis of the total amount of the contract, but only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the Contracting State in which it is situated. Profits derived from the supply of goods to that permanent establishment or profits related to the part of the contract which is carried out in the Contracting State in which the head office of the enterprise is situated shall be taxable only in that State.
c) Payments received as a consideration for technical services, including studies or surveys of a scientific, geological or technical nature, or for engineering contracts including blue prints related thereto, or for consultancy or supervisory services shall be deemed to be payments to which the provisions of Article 7 or Article 14 of the Agreement apply.
 
2. With reference to Article 8
For the purposes of Article 8 the terms "profits from the operation of ships or aircraft in international traffic" shall include profits from
a) the occasional rental of ships or aircraft on a bare-boat basis and
b) the use or rental of containers (including trailers and ancillary equipment used for transporting the containers),
if these activities pertain to the operation of ships or aircraft in international traffic.
 
3. With reference to Articles 10 and 11
Notwithstanding the provisions of Articles 10 and 11 of this Agreement, dividends and interest may be taxed in the Contracting State in which they arise, and according to the law of that State,
a) if they are derived from rights or debt claims carrying a right to participate in profits (including income derived by a “stiller Gesellschafter” from his participation as such, from a “partiarisches Darlehen” and from “Gewinnobligationen” within the meaning of the tax law of the Federal Republic of Germany) and
b) under the condition that they are deductible in the determination of profits of the debtor of such income.
 
4. With reference to Article 15
The provisions of paragraph 2 of Article 15 shall not apply to remuneration for employment within the framework of professional hiring out of labour.
 
5. With reference to Article 26
If in accordance with domestic law personal data are exchanged under this Agreement, the following additional provisions shall apply subject to the legal provisions in effect for each Contracting State:
a) The recipient shall on request inform the supplying agency about the use of the supplied data and the results achieved.
b) The supplying agency shall be obliged to ensure that the data to be supplied are accurate and that they are necessary for and commensurate with the purpose for which they are supplied. Any bans on data supply prescribed under applicable domestic law shall be observed. If it emerges that inaccurate data, or data which should not have been supplied, have been supplied, the recipient shall be informed of this without delay. That recipient shall be obliged to correct or delete such data.
c) Upon application the person concerned shall be informed of the supplied data relating to him and of the use to which such data are to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing data relating to him shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made.
d) The receiving agency shall bear liability in accordance with its domestic laws in relation to any person suffering unlawful damage as a result of supply under the exchange of data pursuant to this Agreement. In relation to the damaged person, the receiving agency may not plead to its discharge that the damage had been caused by the supplying agency.
e) The personal data supplied shall be deleted as soon as they are no longer required for the purpose for which they were supplied.
f) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal data.
g) The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal data supplied against unauthorised access, unauthorised alteration and unauthorised disclosure.
3. člen
Za izvajanje sporazuma skrbi Ministrstvo za finance.
4. člen
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/06-44/2
Ljubljana, dne 30. novembra 2006
EPA 1157-IV
Predsednik
Državnega zbora
Republike Slovenije
France Cukjati, dr. med., l.r.
(*1) Besedilo sporazuma v nemškem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.