Notwithstanding paragraph 1, the Federal Republic of Germany may, for as long as it charges corporation tax on distributed profits at a rate at least 11 points lower than the rate applicable to retained profits, and at the latest until mid-1996, impose a compensatory withholding tax of 5 % on profits distributed by its subsidiary companies.
Ne glede na odstavek 1 lahko Zvezna republika Nemčija, dokler zaračunava korporacijski davek na distribuirani dobiček po stopnji najmanj 11 točk nižji od stopnje, ki se uporablja za zadržan dobiček, in najpozneje do sredine 1996, naloži kompenzacijski davek, odtegnjen pri viru, v višini 5 % na dobiček, ki ga distribuirajo njene odvisne družbe.