(1) Ungeachtet der Artikel 7 und 14 können Einkünfte, die eine
in einem Vertragsstaat ansässige Person als Künstler, wie
Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker,
oder als Sportler aus ihrer im anderen Vertragsstaat persönlich
ausgeübten Tätigkeit bezieht, im anderen Staat besteuert
werden.
(2) Fließen Einkünfte aus einer von einem Künstler oder
Sportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit
nicht dem Künstler oder Sportler selbst, sondern einer anderen
Person zu, so können diese Einkünfte ungeachtet der Artikel 7
und 14 in dem Vertragsstaat besteuert werden, in dem der
Künstler oder Sportler seine Tätigkeit ausübt.
(3) Die Absätze 1 und 2 gelten nicht für Einkünfte aus der von
Künstlern oder Sportlern in einem Vertragsstaat ausgeübten
Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-
wiegend aus öffentlichen Mitteln des anderen Staates oder
einem seiner Länder oder einer ihrer Gebietskörperschaften oder
von einer im anderen Staat als gemeinnützig anerkannten
Einrichtung finanziert wird. In diesem Fall können die Einkünfte
nur in dem Vertragsstaat besteuert werden, in dem die Person
ansässig ist.
Citation to select or copy
Germany / Hungary; BGBl. 2011 II S. 919; edition de-hungary-2011-base | BGBl. 2011 II S. 919 | Signed: 2011-02-28 | Gazette publication: 2011-10-07; article 16; Deutsch; unreviewed source text, current applicability unverified; /editions/de-hungary-2011-base/de/articles/article-16/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-hungary-2011-base | BGBl. 2011 II S. 919 | Signed: 2011-02-28 | Gazette publication: 2011-10-07
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2011-10-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2011-02-28
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
The original signing clause identifies German, Hungarian and English as authentic. Only German and English are supplied; the authentic Hungarian version is NOT included. The clause gives English precedence in divergent interpretation of the German and Hungarian texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-hungary-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-28; consent law 2011-09-30; Gazette publication 2011-10-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.