中华人民共和国和德意志联邦共和国在签订两国关于对所得和财产避免双重征税的协定时，达成如下协议，作为协定的组成部分：
一、关于第七条
（一）常设机构所在的缔约国，应仅将建筑或安装工程活动本身产生的所得计入该建筑或安装工程的所得内，不得将与上述活动相关或无关的总机构、其他常设机构或第三者提供货物的价款，计入该建筑或安装工程的所得。
（二）缔约国一方居民在该缔约国进行与设在缔约国另一方常设机构有联系的计划、设计或研究工作以及技术服务取得的所得，不应计入该常设机构。
（三） 虽有第三款规定，常设机构支付给该企业总机构或该企业其他常设机构的下列款项（属于偿还代垫实际发生的费用除外），不应允许扣除：
1. 由于使用专利或其他权利的特许权使用费、报酬或其它类似款项；
2. 对从事具体的服务或管理的佣金；
3. 借款给该常设机构的资金的利息，但该企业是银行机构的除外。
二、关于第八条
本协定不影响缔约国双方1975年10月31日签订的海运协定的第八条和缔约国双方政府1980年2月27日和3月14日关于双边空运税收问题的换文的规定。
三、关于第十条
（一）虽有第二款的规定，当缔约国一方居民公司分配利润的公司（企业）所得税税率低于未分配利润的公司（企业）所得税税率，并且两者之间的差距达到百分之十五或者更多时，则对缔约国一方居民公司支付给缔约国另一方居民的股息所征税收，不应超过股息总额的百分之十五。
（二）第三款所述“股息”一语，还包括匿名合伙人从匿名合伙股份和投资证券取得的所得。
四、关于第十条和第十一条
虽有第十条和第十一条的规定，下列情况股息和利息可以在其发生的缔约国，按照该国法律征税：
（一）由于分享利润的权利或债权（包括匿名合伙人从其股份或者从根据德意志联邦共和国税法意义上的“组合贷款”或有权参与利润分配）取得的；并且
（二）在确定上述股息和利息债务人的利润时可以扣除的。
五、关于第十二条
对于使用或有权使用工业、商业、科学设备而支付的特许权使用费，在适用第二款规定的税率时，只就这些特许权使用费总额的百分之七十征税。
六、关于第二十四条第二款
（一）如果德意志联邦共和国居民公司分配来源于中华人民共和国的所得，第二款的规定不排除根据德国税法对该项分配补征公司所得税的可能。
（二）第二款第（一）项和第（三）项规定仅适用于常设机构的利润和作为常设机构的营业财产的动产和不动产，也适用于转让该项财产的利润、由公司支付的股息、公司的股份，如果德意志联邦共和国居民能证明常设机构或公司的所得全部或几乎全部来自下列情况：
1. 在中华人民共和国从事制造或出售物资或商品，技术咨询或技术服务，银行或保险业的活动；或者
2. 一个或几个中华人民共和国居民的公司支付的股息，该公司百分之二十五以上的资本属于本款最初提及的公司，而且其所得又全部或几乎全部来自在中华人民共和国从事制造或出售物资或商品，技术咨询或技术服务，银行或保险业的活动。
如不适用第二款第（二）、（三）项的规定，依据中华人民共和国的法律和本协定的规定对上述所得和财产征收的中国税，应根据德国税法关于在德方个人所得税和公司所得税中抵免外国税收的规定，从对该所得或财产征收的个人所得税和公司所得税或德方财产税中抵免。
七、关于第二十七条
虽有该条规定，双方一致认为，德国税法为了防止偷漏税有在一定的前提下，根据要求提供情报的规定，并可以根据这些规定向中华人民共和国主管当局提供情报。
本议定书于1985年6月10日在波恩签订，一式两份。每份都用中文和德文写成，两种文本具有同等效力。
中华人民共和国 德意志联邦共和国
代 表 代 表
田纪云（签字） 根舍（签字）
<=><=>
protocol
have agreed， at the signing of the agreement between the two states for the avoidance of double taxation with respect to taxes on income and capital， upon the following provisions， which shall form a part of the agreement：
1. with reference to article 7：
（a） only that part of the profits of a building site or assembly project may be allocated to the contracting state in which the permanent establishment is situated， as is derived from the carrying out of such activities. where in connection with these activities or independently thereof， machinery or equipment is supplied by the head office or another permanent establishment of the enterprise or by unrelated persons， then the value of such supply shall not be attributed to the profits of the building site or assembly project.
（b） income which is attributable to the drawing of plans， projects or construction or research activities， as well as engineering services， which a resident of a contracting state prepares or carries out in that contracting state and which are connected with a permanent establishment maintained in the other contracting state， shall not be allocated to that permanent establishment.
（c） notwithstanding the provisions of paragraph 3， no deduction shall be allowed in respect of amounts paid （otherwise than towards reimbursement of actual expenses） by the permanent establishment to the head office or any other permanent establishment of the enterprise by way of：
（i） royalties， fees or other similar payments in return for the use of patents or other rights；
（ii） commissions for specific services performed or for management； and
（iii） interest on moneys lent to the permanent establishment， except in the case of a banking institute.
2. with respect to article 8：
this agreement shall not affect the provisions of article 8 of the agreement on shipping enterprises concluded between the two contracting states on 31 october 1975 and the exchange of notes with respect to the taxation of air transport enterprises of both parties between the two contracting states of 27 february／14 march 1980.
3. with respect to article 10：
（a） as long as in a contracting state the rate of corporate income tax on distributed profits is lower than the rate on undistributed profits and the difference between the two rates is 15 percentage points or more， then the tax on dividends paid by a company which is a resident of that state to a resident of the other contracting state may， notwithstanding the provisions of paragraph 2， not exceed 15 per cent of the gross amount of the dividend.
（b） the term "dividends" referred to in paragraph 3 shall also include income of a silent partner from his participation in a silent partnership and distributions on participations in an investment fund.
4. with respect to articles 10 and 11：
notwithstanding the provisions of articles 10 and 11， dividends and interest may be taxed in the contracting state in which they arise， and according to the law of that state， if they
（a） are derived from rights or debt-claims carrying a right to participate in profits （including income derived by a silent partner 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） are deductible in the determination of profits of the debtor of such dividends or interest.
5. with respect to article 12：
for the application of the percentage rate referred to in paragraph 2 there shall be taken as the taxable base of the royalties paid for the use of or the right to use any industrial， commercial or scientific equipment， 70 per cent of the gross amount of these payments.
6. with respect to article 24， paragraph 2：
（a） where a company being a resident of the federal republic of germany distributes income derived from sources within the people's republic of china， paragraph 2 shall not preclude the compensatory imposition of corporation tax in accordance with the provisions of german tax law.
（b） the provisions of paragraph 2， sub-paragraphs （a） and （c）， shall only apply to profits of a permanent establishment and to the capital represented by movable and immovable property forming part of the business property of a permanent establishment， and to the gains from the alienation of such property， to dividends paid by a company and to the participation in a company， if the resident of the federal republic of germany concerned proves that the receipts of the permanent establishment or company are derived exclusively or almost exclusively
（i） from one of the following activities carried on in the people's republic of china： producing or selling goods or merchandise， giving technical advice or rendering engineering services， or doing banking or insurance business， or
（ii） from dividends paid by one or more companies， being residents of the people's republic of china， more than 25 per cent of the capital of which is owned by the first-mentioned company， which themselves derive their receipts exclusively or almost exclusively from one of the following activities carried on in the people's republic of china： producing or selling goods or merchandise， giving technical advice or rendering engineering services， or doing banking or insurance business.
if the provisions of paragraph 2， sub-paragraphs （a） and （c） are not applicable， then the chinese tax which is payable under the laws of the people's republic of china and in accordance with this agreement on the above-mentioned items of income and capital shall， subject to the provisions of german tax law regarding credit for foreign tax against the german individual income tax or corporate income tax， be allowed as a credit against german individual income tax or corporate income tax payable on such items of income or against german capital tax payable on such items of capital.
7. with respect to article 27：
it is understood that german tax law for the prevention of tax evasion provides under certain conditions， that， upon request， information may be supplied and that it is possible in accordance with these provisions， notwithstanding this article， to supply information to the competent authorities of the people's republic of china.
done at bonn， on 10 june 1985， in duplicate， in the chinese and german languages， both texts being equally authentic.
一、关于第七条
（一）常设机构所在的缔约国，应仅将建筑或安装工程活动本身产生的所得计入该建筑或安装工程的所得内，不得将与上述活动相关或无关的总机构、其他常设机构或第三者提供货物的价款，计入该建筑或安装工程的所得。
（二）缔约国一方居民在该缔约国进行与设在缔约国另一方常设机构有联系的计划、设计或研究工作以及技术服务取得的所得，不应计入该常设机构。
（三） 虽有第三款规定，常设机构支付给该企业总机构或该企业其他常设机构的下列款项（属于偿还代垫实际发生的费用除外），不应允许扣除：
1. 由于使用专利或其他权利的特许权使用费、报酬或其它类似款项；
2. 对从事具体的服务或管理的佣金；
3. 借款给该常设机构的资金的利息，但该企业是银行机构的除外。
二、关于第八条
本协定不影响缔约国双方1975年10月31日签订的海运协定的第八条和缔约国双方政府1980年2月27日和3月14日关于双边空运税收问题的换文的规定。
三、关于第十条
（一）虽有第二款的规定，当缔约国一方居民公司分配利润的公司（企业）所得税税率低于未分配利润的公司（企业）所得税税率，并且两者之间的差距达到百分之十五或者更多时，则对缔约国一方居民公司支付给缔约国另一方居民的股息所征税收，不应超过股息总额的百分之十五。
（二）第三款所述“股息”一语，还包括匿名合伙人从匿名合伙股份和投资证券取得的所得。
四、关于第十条和第十一条
虽有第十条和第十一条的规定，下列情况股息和利息可以在其发生的缔约国，按照该国法律征税：
（一）由于分享利润的权利或债权（包括匿名合伙人从其股份或者从根据德意志联邦共和国税法意义上的“组合贷款”或有权参与利润分配）取得的；并且
（二）在确定上述股息和利息债务人的利润时可以扣除的。
五、关于第十二条
对于使用或有权使用工业、商业、科学设备而支付的特许权使用费，在适用第二款规定的税率时，只就这些特许权使用费总额的百分之七十征税。
六、关于第二十四条第二款
（一）如果德意志联邦共和国居民公司分配来源于中华人民共和国的所得，第二款的规定不排除根据德国税法对该项分配补征公司所得税的可能。
（二）第二款第（一）项和第（三）项规定仅适用于常设机构的利润和作为常设机构的营业财产的动产和不动产，也适用于转让该项财产的利润、由公司支付的股息、公司的股份，如果德意志联邦共和国居民能证明常设机构或公司的所得全部或几乎全部来自下列情况：
1. 在中华人民共和国从事制造或出售物资或商品，技术咨询或技术服务，银行或保险业的活动；或者
2. 一个或几个中华人民共和国居民的公司支付的股息，该公司百分之二十五以上的资本属于本款最初提及的公司，而且其所得又全部或几乎全部来自在中华人民共和国从事制造或出售物资或商品，技术咨询或技术服务，银行或保险业的活动。
如不适用第二款第（二）、（三）项的规定，依据中华人民共和国的法律和本协定的规定对上述所得和财产征收的中国税，应根据德国税法关于在德方个人所得税和公司所得税中抵免外国税收的规定，从对该所得或财产征收的个人所得税和公司所得税或德方财产税中抵免。
七、关于第二十七条
虽有该条规定，双方一致认为，德国税法为了防止偷漏税有在一定的前提下，根据要求提供情报的规定，并可以根据这些规定向中华人民共和国主管当局提供情报。
本议定书于1985年6月10日在波恩签订，一式两份。每份都用中文和德文写成，两种文本具有同等效力。
中华人民共和国 德意志联邦共和国
代 表 代 表
田纪云（签字） 根舍（签字）
<=><=>
protocol
have agreed， at the signing of the agreement between the two states for the avoidance of double taxation with respect to taxes on income and capital， upon the following provisions， which shall form a part of the agreement：
1. with reference to article 7：
（a） only that part of the profits of a building site or assembly project may be allocated to the contracting state in which the permanent establishment is situated， as is derived from the carrying out of such activities. where in connection with these activities or independently thereof， machinery or equipment is supplied by the head office or another permanent establishment of the enterprise or by unrelated persons， then the value of such supply shall not be attributed to the profits of the building site or assembly project.
（b） income which is attributable to the drawing of plans， projects or construction or research activities， as well as engineering services， which a resident of a contracting state prepares or carries out in that contracting state and which are connected with a permanent establishment maintained in the other contracting state， shall not be allocated to that permanent establishment.
（c） notwithstanding the provisions of paragraph 3， no deduction shall be allowed in respect of amounts paid （otherwise than towards reimbursement of actual expenses） by the permanent establishment to the head office or any other permanent establishment of the enterprise by way of：
（i） royalties， fees or other similar payments in return for the use of patents or other rights；
（ii） commissions for specific services performed or for management； and
（iii） interest on moneys lent to the permanent establishment， except in the case of a banking institute.
2. with respect to article 8：
this agreement shall not affect the provisions of article 8 of the agreement on shipping enterprises concluded between the two contracting states on 31 october 1975 and the exchange of notes with respect to the taxation of air transport enterprises of both parties between the two contracting states of 27 february／14 march 1980.
3. with respect to article 10：
（a） as long as in a contracting state the rate of corporate income tax on distributed profits is lower than the rate on undistributed profits and the difference between the two rates is 15 percentage points or more， then the tax on dividends paid by a company which is a resident of that state to a resident of the other contracting state may， notwithstanding the provisions of paragraph 2， not exceed 15 per cent of the gross amount of the dividend.
（b） the term "dividends" referred to in paragraph 3 shall also include income of a silent partner from his participation in a silent partnership and distributions on participations in an investment fund.
4. with respect to articles 10 and 11：
notwithstanding the provisions of articles 10 and 11， dividends and interest may be taxed in the contracting state in which they arise， and according to the law of that state， if they
（a） are derived from rights or debt-claims carrying a right to participate in profits （including income derived by a silent partner 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） are deductible in the determination of profits of the debtor of such dividends or interest.
5. with respect to article 12：
for the application of the percentage rate referred to in paragraph 2 there shall be taken as the taxable base of the royalties paid for the use of or the right to use any industrial， commercial or scientific equipment， 70 per cent of the gross amount of these payments.
6. with respect to article 24， paragraph 2：
（a） where a company being a resident of the federal republic of germany distributes income derived from sources within the people's republic of china， paragraph 2 shall not preclude the compensatory imposition of corporation tax in accordance with the provisions of german tax law.
（b） the provisions of paragraph 2， sub-paragraphs （a） and （c）， shall only apply to profits of a permanent establishment and to the capital represented by movable and immovable property forming part of the business property of a permanent establishment， and to the gains from the alienation of such property， to dividends paid by a company and to the participation in a company， if the resident of the federal republic of germany concerned proves that the receipts of the permanent establishment or company are derived exclusively or almost exclusively
（i） from one of the following activities carried on in the people's republic of china： producing or selling goods or merchandise， giving technical advice or rendering engineering services， or doing banking or insurance business， or
（ii） from dividends paid by one or more companies， being residents of the people's republic of china， more than 25 per cent of the capital of which is owned by the first-mentioned company， which themselves derive their receipts exclusively or almost exclusively from one of the following activities carried on in the people's republic of china： producing or selling goods or merchandise， giving technical advice or rendering engineering services， or doing banking or insurance business.
if the provisions of paragraph 2， sub-paragraphs （a） and （c） are not applicable， then the chinese tax which is payable under the laws of the people's republic of china and in accordance with this agreement on the above-mentioned items of income and capital shall， subject to the provisions of german tax law regarding credit for foreign tax against the german individual income tax or corporate income tax， be allowed as a credit against german individual income tax or corporate income tax payable on such items of income or against german capital tax payable on such items of capital.
7. with respect to article 27：
it is understood that german tax law for the prevention of tax evasion provides under certain conditions， that， upon request， information may be supplied and that it is possible in accordance with these provisions， notwithstanding this article， to supply information to the competent authorities of the people's republic of china.
done at bonn， on 10 june 1985， in duplicate， in the chinese and german languages， both texts being equally authentic.