Doppelbesteuerung

Art. 16 MA Aufsichtsrats- und Verwaltungsratsvergütungen

Bearbeiter: Prof. Dr. Dr. h. c. Franz Wassermeyer/Prof. Dr. Klaus-Dieter Drüen

A. Musterkommentar

1. This Article relates to remuneration received by a resident of a Contracting State, whether an individual or a legal person, in the capacity of a member of a board of directors of a company which is a resident of the other Contracting State. Since it might sometimes be difficult to ascertain where the services are performed, the provision treats the services as performed in the State of residence of the company.

1.1 Member countries have generally understood the term “fees and other similar payments” to include benefits in kind received by a person in that person's capacity as a member of the board of directors of a company (e. g. stock-options, the use of a residence or automobile, health or life insurance coverage and club memberships). (Eingefügt am 23. Oktober 1997 und ergänzt am 15. Juli 2005)

2. A member of the board of directors of a company often also has other functions with the company, e. g. as ordinary employee, adviser, consultant, etc. It is clear that the Article does not apply to remuneration paid to such a person o...