<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>3
<FILENAME>y48496ex99-3.txt
<DESCRIPTION>FORM OF GLOBAL SHARE CERTIFICATE
<TEXT>

<PAGE>   1
                                                            Exhibit 3

                                    [Border]


                             SAP Aktiengesellschaft
              Systems, Applications and Products in Data Processing
                                    Walldorf

                        Form of Global Share Certificate

                                       for

                         _______________ Ordinary Shares
                                  divided into

                        _______________ Individual Shares
                             No. 1 - _______________


In accordance with the Articles of Association, the holder of this Global Share
Certificate is entitled to be the shareholder of ____________ Ordinary Shares of
SAP Aktiengesellschaft Systems, Applications and Products in Data Processing,
Walldorf.

Walldorf, [date]

SAP Aktiengesellschaft
Systems, Applications and Products in Data Processing

Supervisory Board                               Management Board


--------------------                            --------------------
Chair


--------------------                            --------------------
Second Signature
<PAGE>   2
                                    [Border]


                             SAP Aktiengesellschaft
              Systems, Applications and Products in Data Processing
                                    Walldorf

                             Form of Dividend Coupon
                        for the Global Share Certificate

                                       for

                         _______________ Ordinary Shares
                                  divided into

                        _______________ Individual Shares
                             No. 1 - _______________


The holder of this Global Dividend Coupon is entitled to secondary or accessory
rights pertaining to the above-mentioned Global Share.

Walldorf, [date]

SAP Aktiengesellschaft
Systems, Applications and Products in Data Processing

Supervisory Board                               Management Board


--------------------                            --------------------
Chair


                                                --------------------


</TEXT>
</DOCUMENT>