Taxation Musterklauseln

Taxation. Steuern. Sämtliche Zahlungen von Kapital und Zinsen in Bezug auf die Schuldverschreibungen werden ohne Einbehalt oder Abzug von Steuern, Abgaben, Festsetzungen oder behördlichen Gebühren jedweder Art (die Steuern) geleistet, die von der Republik Österreich oder einer ihrer Gebietskörperschaften oder Behörden mit der Befugnis zur Erhebung von Steuern auferlegt, erhoben, eingezogen, einbehalten oder festgesetzt werden, es sei denn, ein solcher Einbehalt oder Abzug ist gesetzlich vorgeschrieben. In einem solchen Falle wird die Emittentin, vorbehaltlich der Bestimmungen dieses § 7 solche zusätzlichen Beträge (die Zusätzlichen Beträge) zahlen, so dass die Anleihegläubiger die Beträge erhalten, die sie ohne Einbehalt oder Abzug erhalten hätten.

Taxation. All amounts payable in respect of the Notes shall be made without withholding or deduction at source for or on account of any present or future taxes, duties, assessments or governmental charges of whatever nature imposed, levied, collected, withheld or assessed by way of withholding or deduction at source in, by or within the Federal Republic of Germany or any political subdivision or any authority thereof or therein having power to tax unless such withholding or deduction is oder veranlagt werden, es sei denn, ein solcher Einbehalt oder Abzug ist gesetzlich vorgeschrieben.

Taxation. All payments of principal and interest in respect of the Bonds by the Issuer shall be made free and clear of, and without withholding or deduction for, any taxes, duties, assessments or governmental charges of whatever nature imposed, levied, collected, withheld or assessed by or within Austria or any authority therein or thereof having power to tax, unless the Issuer is required by law to make such withholding or deduction. In that event, the Issuer shall pay such additional amounts (the "Additional Amounts") as shall result in receipt by the Holders of such amounts as would have been received by them had no such withholding or deduction been required, except that no Additional Amounts shall be payable with respect to any Bonds if:

Taxation. 6.1. According to Bulgarian tax laws the Bank applies withholding tax over the interest paid on deposits of non- residents (currently the rate of the applicable withholding tax is 10%). 6. Steuern 6.1. Nach bulgarischem Steuerrecht reduziert die Bank die Zinserträge entsprechend der Quellensteuer für Kunden, die nicht in Bulgarien ansässig sind (derzeit beträgt die Quellensteuer in Bulgarien 10%). 6.2. The Depositor (being resident of Federal Republic of Germany) can benefit from the double taxation treaty between Bulgaria and Germany and in this case Depositor has to submit to the Bank at least 5 working days prior the deposit’s maturity: (a) a standard tax residence certificate issued by the competent German tax authority and (b) a declaration of beneficial ownership. For the convenience of Depositors residing in Germany, a sample form of both documents will be provided on the WeltSparen Internet Platform. The Bank does not provide any tax advice to Depositors but herewith informs the Depositor, that he/she is responsible to declare interest income in his/her personal tax declaration. 6.2. Der ▇▇▇▇▇ (der in der Bundesrepublik Deutschland seinen Wohnsitz hat) kann von dem Doppelbesteuerungsabkommen zwischen Bulgarien und Deutschland profitieren. In dem Fall muss der ▇▇▇▇▇ der Bank mindestens 5 Werktage vor Fälligkeit folgende Dokumente zukommen lassen: (a) eine Ansässigkeitsbescheinigung ausgestellt durch die zuständige deutsche Steuerbehörde und (b) eine Erklärung, dass der ▇▇▇▇▇ wirtschaftlicher Eigentümer ist. Zur Vereinfachung für Kunden mit Wohnsitz in Deutschland wird ein Musterformular für beide Dokumente auf der Internetplattform WeltSparen bereitgestellt. Die Bank bietet keine Steuerberatung für Kunden an, aber informiert hiermit den Kunden, dass er/sie verantwortlich dafür ist, in seiner persönlichen Steuererklärung Zinserträge anzugeben. 6.3. The Bank will provide to the Depositor through the intermediary of MHB a statement with the interest earned and tax withheld not later than the end of February of the calendar year after maturity.

Taxation. [In the case of compensation for withholding tax the following applies:

Taxation. (a) The Issuer is responsible for withholding any withholding tax imposed by applicable law on any payments to be made by it in relation to the Finance Documents. (b) The Issuer shall, if any tax is withheld in respect of the Bonds under the Finance Docu- ments for which the Issuer is responsible pursuant to paragraph (a) above: (i) gross up the amount of the payment due from it up to such amount which is nec- essary to ensure that the Bondholders or the Bond Trustee, as the case may be, receive a net amount which is (after making the required withholding) equal to the payment which would have been received if no withholding had been required; and (ii) at the request of the Bond Trustee, deliver to the Bond Trustee evidence that the required tax deduction or withholding has been made. (c) Any public fees levied on the trade of Bonds in the secondary market shall be paid by the Bondholders, unless otherwise provided by law or regulation, and the Issuer shall not be responsible for reimbursing any such fees. (d) The Bond Trustee shall not have any responsibility to obtain information about the Bondholders relevant for the tax obligations pursuant to these Bond Terms.

Taxation. (a) In the case of Notes issued by Socie´te´ Ge´ne´rale (b) In the case of Notes issued by Socie´te´ Ge´ne´rale and benefiting from the exemption provided for in article 131 quater of the Code Ge´ne´ral des Impoˆts as mentioned above or Notes issued by SGA Socie´te´ Ge´ne´rale Acceptance N.V. (i) presented for payment by or on behalf of a holder who is liable to such taxes, duties, assessments or governmental charges in respect of such Note, Receipt or Coupon by reason of his being connected with the Netherlands Antilles (in the case of payments by SGA Socie´te´ Ge´ne´rale Acceptance N.V.), France (in the case of payments by Socie´te´ Ge´ne´rale) or Australia (in the case of payments attributable to Socie´te´ Ge´ne´rale Australia Branch), other than by reason only of the holding of such Note, Receipt or Coupon; or (ii) presented for payment more than 30 days after the Relevant Date (as defined below), except to the extent that the holder would have been entitled to such additional amount on presenting the same for payment on the last day of such period of 30 days; or (iii) in respect of an issue of Notes which have been privately placed, if the applicable Pricing Supplement indicates that no such additional amounts shall be payable; or (iv) where such withholding or deduction is imposed on a payment to an individual and is required to be made pursuant to European Council Directive 2003/48/EC or any other Directive implementing the conclusions of the ECOFIN Council meeting of 26th-27th November, 2000 on the taxation of savings income or any law implementing or complying with, or introduced in order to conform to, such Directive; or (v) presented for payment by or on behalf of a holder who would have been able to avoid such withholding or deduction by presenting the relevant Note, Receipt or Coupon to another Paying Agent in a Member State of the European Union; or (vi) (in the case of Socie´te´ Ge´ne´rale Australia Branch) presented for payment by, or by a third party on behalf of, a holder who could lawfully avoid (but has not so avoided) such deduction or withholding by complying or procuring that any third party complies with any statutory requirements in Australia or by making or procuring that any third party makes a declaration of non-residence of Australia (or declaration the third party is not engaged in carrying on a business in Australia at or through a permanent establishment in Australia) or other similar claim for exemption to any tax authority...

Taxation. Alle Zahlungen der Emittentin auf die Schuldverschreibungen werden ohne Abzug oder Einbehalt gegenwärtiger oder zukünftiger Steuern, Abgaben oder amtlicher Gebühren gleich welcher Art gezahlt, die von oder in der Bundesrepublik Deutschland oder der Niederlande oder für deren Rechnung oder von oder für Rechnung einer dort zur Steuererhebung ermächtigten Gebietskörperschaft oder Behörde durch Abzug oder Einbehalt an der Quelle auferlegt, erhoben oder eingezogen werden, es sei denn, ein solcher Abzug oder Einbehalt ist gesetzlich vorgeschrieben. Die Emittentin ist im Hinblick auf einen solchen gesetzlich vorgeschriebenen Abzug oder Einbehalt nicht zu einer zusätzlichen Zahlung an die Anleihegläubiger verpflichtet. Dies schließt insbesondere, aber nicht ausschließlich jegliche Form zusätzlicher Zahlungen für deutsche Kapitalertragsteuer aus, die auf Zinszahlungen im Sinne des § 3 der Anleihebedingungen einzubehalten ist. All amounts payable by the Issuer on the Bonds will be made without deduction or withholding of any present or future taxes, duties or governmental charges of any nature whatsoever imposed, levied or collected by way of deduction or withholding at source by, in or on behalf of the Federal Republic of Germany or the Netherlands or by or on behalf of any political subdivision or authority thereof or therein having power to tax, unless such deduction or withholding is required by law. The Issuer shall not be required to make any additional payments to the Bondholders in respect of such deduction or withholding required by law. For the avoidance of doubt, this rules out any gross up for German withholding tax to be levied from interest payments in the meaning of § 3 of the Conditions of Issue.