PROTOCOL TO THE AGREEMENT BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED ON MAY 3RD 2006
On signing the Agreement between the Federal Republic of Germany and the Republic of Slovenia 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 bareboat 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:
Insofar as personal data are supplied under Article 26, the following additional provisions shall apply:
- (a) The receiving agency may use such data in compliance with paragraph (2) of Article 26 only for the purpose stated by the supplying agency and shall be subject to the conditions prescribed by the supplying agency.
- (b) The supplying agency shall be obliged to ensure that the data to be supplied are accurate and their foreseeable relevance within the meaning of the first sentence of paragraph (1) of Article 26 and that they are proportionate to the purpose for which they are supplied. Data are foreseeably relevant if in the concrete case at hand there is the serious possibility that the other Contracting State has a right to tax and there is nothing to indicate that the data are already known to the competent authority of the other Contracting State or that the competent authority of the other Contracting State would learn of the taxable object without the information. If it emerges that inaccurate data or data which should not have been supplied have been supplied, the receiving agency shall be informed of this without delay. That agency shall be obliged to correct or erase such data without delay. If data have been supplied spontaneously, the receiving agency shall check without delay whether the data are needed for the purpose for which they were supplied; that agency shall immediately erase any data which is not needed.
- (c) The receiving agency shall on request inform the supplying agency on a case-by-case basis for the purpose of informing the person concerned about the use of the supplied data and the results achieved thereby.
- (d) The receiving agency shall inform the person concerned of the data collection by the supplying agency. The person concerned need not be informed if and as long as on balance it is considered that the public interest in not informing him outweighs his right to be informed.
- (e) 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. The second sentence of paragraph d) shall apply accordingly.
- (f) The receiving agency shall bear liability under its domestic laws in relation to any person suffering unlawful damage in connection with the supply of data 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.
- (g) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal data.
- (h) The personal data supplied shall be erased as soon as they are no longer required for the purpose for which they were supplied.
- (i) 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.