(1) Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that
other State.
(2) Gains from the alienation of shares, rights or an interest in
a company, the assets of which consist more than 50 per cent of,
or of rights in, immovable property situated in a Contracting State
or of shares in a company the assets of which consist more than
50 per cent of, or of rights in, such immovable property situated
in a State may be taxed in the State in which the immovable
property is situated.
(3) Subject to the provisions of paragraph 2, gains from the
alienation of movable property forming part of the business
property of a permanent establishment which an enterprise of a
Contracting State has in the other Contracting State, including
such gains from the alienation of such a permanent establish-
ment (alone or with the whole enterprise), may be taxed in that
other State.
(4) Gains from the alienation of ships or aircraft operated in
international traffic, boats engaged in inland waterways transport
or movable property pertaining to the operation of such ships,
aircraft or boats, shall be taxable only in the Contracting State in
which the place of effective management of the enterprise is
situated.
(5) Gains from the alienation of any property other than that
referred to in paragraphs 1 to 4, shall be taxable only in the
Contracting State of which the alienator is a resident.
(6) Where an individual was a resident of a Contracting State
for a period of 5 years or more and has become a resident of the
other Contracting State, paragraph 5 shall not prevent the
first-mentioned State from taxing under its domestic law the
capital appreciation of shares in a company resident in the first-
mentioned State for the period of residency of that individual in
the first-mentioned State. In such case, the appreciation of
capital taxed in the first-mentioned State shall not be included in
the determination of the subsequent appreciation of capital by
the other State.
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 13; English; unreviewed source text, current applicability unverified; /editions/de-hungary-2011-base/en/articles/article-13/
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.