Doppelbesteuerung

Art. 12 MA Lizenzgebühren

Bearbeiter: Prof. Dr. Dr. h. c. Franz Wassermeyer und Dr. Christian Kaeser

A. Musterkommentar

I. Preliminary remarks

1. In principle, royalties in respect of licences to use patents and similar property and similar payments are income to the recipient from a letting. The letting may be granted in connection with an enterprise (e. g. the use of literary copyright granted by a publisher or the use of a patent granted by the inventor) or quite independently of any activity of the grantor (e. g. use of a patent granted by the inventor's heirs). (Geändert am 29. April 2000)

2. Certain countries do not allow royalties paid to be deducted for the purposes of the payer's tax unless the recipient also resides in the same State or is taxable in that State. Otherwise they forbid the deduction. The question whether the deduction should also be allowed in cases where the royalties are paid by a resident of a Contracting State to a resident of the other State, is dealt with in paragraph 4 of Article 24. (Geändert am 23. Juli 1992)

II. Commentary on the provisions of the Article

Paragraph 1

3. Paragraph 1 lays down the principle of exclusive taxation of royalties in the State o...