{"id":1586,"date":"2026-10-09T01:04:40","date_gmt":"2026-10-08T23:04:40","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1586"},"modified":"2026-10-09T01:04:40","modified_gmt":"2026-10-08T23:04:40","slug":"knp-818-6c99ea6efe50","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-818-6c99ea6efe50\/","title":{"rendered":"Ny dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle med Ukrai\u00adne: Hvad \u00e6nd\u00adrer&nbsp;sig?"},"content":{"rendered":"<p>Tysk\u00adland og Ukrai\u00adne erstat\u00adter deres gam\u00adle skat\u00adte\u00adaf\u00adta\u00adle fra 1995 med en mere moder\u00adne dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle (DBA). Den tyske regering frem\u00adsat\u00adte i den for\u00adbin\u00addel\u00adse et lov\u00adfors\u00adlag i For\u00adbunds\u00adda\u00adgen den 1. juni 2026. Den nye afta\u00adle blev under\u00adte\u00adg\u00adnet den 19. maj 2026 i&nbsp;Paris.<\/p>\n<h2>Hvad er en dobbeltbeskatningsaftale?<\/h2>\n<p>En dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle fast\u00adl\u00e6g\u00adger, hvil\u00adket land der har ret til at bes\u00adkat\u00adte bestem\u00adte indt\u00e6g\u00adter, hvis en per\u00adson eller en virksom\u00adhed kan v\u00e6re skat\u00adtep\u00adlig\u00adtig i to lan\u00adde p\u00e5 sam\u00adme tid. Uden en s\u00e5dan afta\u00adle kun\u00adne indt\u00e6g\u00adter\u00adne bli\u00adve bes\u00adkat\u00adtet fuldt ud i beg\u00adge lan\u00adde, hvil\u00adket ville v\u00e6re \u00f8ko\u00adno\u00admisk skadeligt.<\/p>\n<h2>Hvorfor fornyes aftalen?<\/h2>\n<p>Den hid\u00adtidi\u00adge dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle stamm\u00ader fra 1995 og lever ikke l\u00e6n\u00adge\u00adre op til den aktu\u00adel\u00adle inter\u00adna\u00adtio\u00adna\u00adle stan\u00addard. Den nye afta\u00adle er base\u00adret p\u00e5 OECD\u2019s model\u00adaf\u00adta\u00adle fra 2017 og skal i h\u00f8je\u00adre grad end hid\u00adtil fjer\u00adne skat\u00adte\u00adm\u00e6s\u00adsi\u00adge hin\u00addrin\u00adger i de tysk-ukrains\u00adke han\u00addels\u00adfor\u00adbin\u00addel\u00adser. Netop med hen\u00adblik p\u00e5 genop\u00adbygn\u00adin\u00adgen af Ukrai\u00adne og uddyb\u00adnin\u00adgen af de \u00f8ko\u00adno\u00admis\u00adke for\u00adbin\u00addel\u00adser er det vig\u00adtigt at have et tidssva\u00adren\u00adde grundlag.<\/p>\n<h2>Oversigt over de vigtigste \u00e6ndringer<\/h2>\n<ul>\n<li><strong>Reg\u00adler for drifts\u00adsteder:<\/strong> Beting\u00adels\u00ader\u00adne for, at et fast drifts\u00adsted kan aner\u00adken\u00addes skat\u00adte\u00adm\u00e6s\u00adsigt, til\u00adpas\u00adses del\u00advist. Desu\u00adden vil den s\u00e5kald\u00adte Aut\u00adho\u00adri\u00adsed OECD Approach (AOA) fre\u00admo\u00adver g\u00e6l\u00adde for for\u00adde\u00adlin\u00adgen af over\u00ads\u00adkud fra fas\u00adte driftssteder.<\/li>\n<li><strong>Udbyt\u00adte og rea\u00adli\u00adsa\u00adti\u00adons\u00adge\u00advins\u00adter:<\/strong> Bes\u00adkat\u00adnin\u00adgen af udbyt\u00adter og gevins\u00adter ved salg af selskab\u00adsan\u00adde\u00adle bli\u00adver regu\u00adler\u00adet p\u00e5&nbsp;ny.<\/li>\n<li><strong>Pen\u00adsio\u00adner fra social\u00adfor\u00adsik\u00adrin\u00adgen:<\/strong> Dis\u00adse skal fre\u00admo\u00adver ude\u00adluk\u00adken\u00adde bes\u00adkat\u00adtes i mod\u00adta\u00adger\u00adens bop\u00e6lsland.<\/li>\n<li><strong>Bes\u00adkyt\u00adtel\u00adse mod mis\u00adbrug:<\/strong> Afta\u00adlen inde\u00adhol\u00adder udtrykke\u00adli\u00adge bestem\u00admel\u00adser mod mis\u00adbrug af aftal\u00adens fordele.<\/li>\n<li><strong>Infor\u00adma\u00adti\u00adons\u00adud\u00adveks\u00adling:<\/strong> Sam\u00adar\u00adbej\u00addet mel\u00adlem de to lan\u00addes skat\u00adte\u00admyn\u00addig\u00adhe\u00adder udvi\u00addes. Udveks\u00adlin\u00adgen af oply\u00ads\u00adnin\u00adger til\u00adpas\u00adses den aktu\u00adel\u00adle OECD-stan\u00addard, herun\u00adder en opdater\u00adet klau\u00adsul om databeskyttelse.<\/li>\n<li><strong>Admi\u00adnis\u00adtra\u00adtiv bistand i for\u00adbin\u00addel\u00adse med skat\u00adteop\u00adkr\u00e6v\u00adning:<\/strong> For f\u00f8rs\u00adte gang ska\u00adbes der et grund\u00adlag for, at de to stater kan bis\u00adt\u00e5 hin\u00adan\u00adden med ind\u00addri\u00advel\u00adsen af skatteskulder.<\/li>\n<li><strong>Vold\u00adgift\u00adssa\u00adger:<\/strong> I til\u00adf\u00e6l\u00adde af uaf\u00adklare\u00adde tvis\u00adter vedr\u00f8\u00adren\u00adde aftal\u00adens anven\u00addel\u00adse indf\u00f8\u00adres en voldgiftsprocedure.<\/li>\n<li><strong>Hybri\u00adde juri\u00addis\u00adke enhe\u00adder:<\/strong> Det fast\u00adl\u00e6g\u00adges, hvil\u00adke selskabs\u00adfor\u00admer der over\u00adho\u00adve\u00addet er beret\u00adti\u00adget til at indg\u00e5 afta\u00adler, hvil\u00adket is\u00e6r er vig\u00adtigt for virksom\u00adhe\u00adder med gr\u00e6n\u00adseo\u00adver\u00ads\u00adkri\u00adden\u00adde strukturer.<\/li>\n<\/ul>\n<h2>Hvorn\u00e5r tr\u00e6der den nye aftale i&nbsp;kraft?<\/h2>\n<p>Afta\u00adlen skal f\u00f8rst rati\u00adfi\u00adce\u00adres af beg\u00adge stater. Det bety\u00adder, at de natio\u00adna\u00adle lov\u00adgiv\u00adningspro\u00adce\u00addu\u00adrer i Tysk\u00adland og Ukrai\u00adne skal v\u00e6re afs\u00adlut\u00adtet, og at rati\u00adfi\u00adka\u00adti\u00adons\u00adur\u00adkun\u00adde\u00adne skal v\u00e6re udveks\u00adlet. Deref\u00adter tr\u00e6\u00adder afta\u00adlen i kraft den 1. janu\u00adar i det \u00e5r, der f\u00f8l\u00adger efter ikrafttr\u00e6delsen.<\/p>\n<h2>Hvad betyder det for virksomheder og privatpersoner?<\/h2>\n<p>For virksom\u00adhe\u00adder med for\u00adret\u00adnings\u00adfor\u00adbin\u00addel\u00adser til Ukrai\u00adne samt for per\u00adsoner, der bor i det ene af de to lan\u00adde og har indt\u00e6g\u00adter i det andet, kan den nye afta\u00adle med\u00adf\u00f8\u00adre rele\u00advan\u00adte \u00e6ndrin\u00adger i den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge behand\u00adling af deres indt\u00e6g\u00adter. De, der er ber\u00f8rt heraf, b\u00f8r f\u00f8l\u00adge den vide\u00adre udvi\u00adk\u00adling i lov\u00adgiv\u00adningspro\u00adces\u00adsen n\u00f8je og indh\u00aden\u00adte skat\u00adter\u00e5d\u00adgiv\u00adning i kon\u00adkre\u00adte tilf\u00e6lde.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/finanzverwaltung\/bmf-neues-dba-mit-der-ukraine-unterzeichnet_164_687814.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Tysk\u00adland for\u00adny\u00ader sin skat\u00adte\u00adaf\u00adta\u00adle med Ukrai\u00adne. Den nye skat\u00adte\u00adaf\u00adta\u00adle inde\u00adb\u00e6\u00adrer vig\u00adti\u00adge \u00e6ndrin\u00adger vedr\u00f8\u00adren\u00adde fas\u00adte drifts\u00adsteder, udbyt\u00adter og pensioner.<\/p>","protected":false},"author":1,"featured_media":1292,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[44,267,321,319,320,318],"class_list":["post-1586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-betriebsstaette","tag-doppelbesteuerungsabkommen","tag-informationsaustausch","tag-oecd-musterabkommen","tag-steuerrecht","tag-ukraine"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1586"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1586\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1292"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}