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      "text": "der Steuern vom Einkommen und vom Vermögen wird zugestimmt. Das Abkom-"
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      "text": "Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-"
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      "text": "alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-"
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      "text": "Lohnsummensteuern sowie der Steuern vom Vermögens -"
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      "text": "(4) The Agreement shall apply also to any identical or substan-"
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      "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-"
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      "text": "Deutschland und, wenn im geographischen Sinne verwen-"
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      "text": "Federal Republic of Germany as well as the area of the sea-"
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      "text": "das an das Küstenmeer angrenzende Gebiet des Meeres -"
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      "text": "bodens, des Meeresuntergrunds und der darüber befind -"
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      "text": "in Übereinstimmung mit dem Völkerrecht und ihren inner-"
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      "text": "wenn im geographischen Sinne verwendet, das Hoheits -"
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      "text": "d) bedeutet der Ausdruck „Person“ natürliche Personen, Gesell-"
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      "text": "g) the term “business” includes the performance of pro-"
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      "text": "of the other Contracting State” mean respectively an enter-"
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      "text": "Beförderung mit einem Seeschiff, Binnenschiff oder Luftfahr-"
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      "text": "Personen, Personengesellschaften und anderen Per -"
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      "text": "(i) alle natürlichen Personen, die die Staatsangehörig-"
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      "text": "bb) in the case of Hungary the Minister for National Econ -"
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      "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-"
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      "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes er -"
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      "text": "gilt, wobei die Bedeutung nach dem in diesem Staat anzu -"
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      "text": "Quellen in diesem Staat oder mit in diesem Staat gelegenem Ver-"
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      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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      "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebens -"
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      "text": "a person other than an individual is a resident of both Contract-"
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      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts -"
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      "line_id": "pdf-005-line-057",
      "source_page": 5,
      "text": "or delivery of goods or merchandise belonging to the enter-"
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      "text": "b) the maintenance of a stock of goods or merchandise be -"
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      "source_page": 5,
      "text": "c) the maintenance of a stock of goods or merchandise belong-"
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      "line_id": "pdf-005-line-075",
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      "text": "purpose of purchasing goods or merchandise or of collect-"
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      "line_id": "pdf-005-line-080",
      "source_page": 5,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
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      "line_id": "pdf-005-line-082",
      "source_page": 5,
      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-"
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      "text": "Geschäftseinrichtung vorbereitender Art ist oder eine Hilfs -"
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      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-"
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      "text": "that enterprise shall be deemed to have a permanent establish-"
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      "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-"
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      "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten be -"
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      "line_id": "pdf-005-line-117",
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      "text": "place of business a permanent establishment under the pro -"
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      "line_id": "pdf-006-line-009",
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      "text": "(7) The fact that a company which is a resident of a Contract-"
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      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
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      "text": "ing State controls or is controlled by a company which is a resi-"
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      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
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      "text": "property in question is situated. The term shall in any case in-"
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      "text": "anderen Bodenschätzen; Seeschiffe, Binnenschiffe und Luftfahr-"
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    {
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      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus un -"
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      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-"
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      "text": "establishment situated therein. If the enterprise carries on busi-"
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      "text": "(2) Subject to the provisions of paragraph 3, where an enter-"
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      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebsstät-"
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      "text": "te aus, so werden vorbehaltlich des Absatzes 3 in jedem Ver-"
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      "line_id": "pdf-006-line-092",
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      "text": "hätte erzielen können, wenn sie eine gleiche oder ähnliche Tätig-"
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      "text": "keit unter gleichen oder ähnlichen Bedingungen als selbstän -"
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      "text": "die für diese Betriebsstätte entstandenen Aufwendungen, ein-"
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      "text": "schließlich der Geschäftsführungs- und allgemeinen Ver -"
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      "text": "incurred, whether in the State in which the permanent establish-"
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      "line_id": "pdf-006-line-117",
      "source_page": 6,
      "text": "determine the profits to be attributed to a permanent establish-"
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      "text": "enterprise to its various parts, nothing in paragraph 2 shall pre-"
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      "text": "dass das Ergebnis mit den Grundsätzen dieses Artikels über -"
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      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zu -"
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      "line_id": "pdf-007-line-012",
      "source_page": 7,
      "text": "to be attributed to the permanent establishment shall be deter-"
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      "line_id": "pdf-007-line-029",
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      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-"
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      "line_id": "pdf-007-line-030",
      "source_page": 7,
      "text": "(1) Profits from the operation of ships or aircraft in inter-"
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      "line_id": "pdf-007-line-031",
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      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-037",
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      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die im inter -"
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      "line_id": "pdf-007-line-041",
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      "text": "dem Vertragsstaat besteuert werden, in dem sich der Ort der tat-"
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      "line_id": "pdf-007-line-042",
      "source_page": 7,
      "text": "the Contracting State in which the place of effective manage-"
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      "text": "dem Betrieb von Seeschiffen, Binnenschiffen oder Luftfahr -"
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      "line_id": "pdf-007-line-052",
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      "text": "a) Vermietung von leeren Seeschiffen, Binnenschiffen oder Luft-"
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      "text": "wenn diese Tätigkeiten zum Betrieb von Schiffen oder Luftfahr-"
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      "line_id": "pdf-007-line-065",
      "source_page": 7,
      "text": "(4) If the place of effective management of a shipping enter-"
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      "line_id": "pdf-007-line-073",
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      "text": "is situated, or, if there is no such home harbour, in the Contract-"
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      "line_id": "pdf-007-line-078",
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      "text": "einem Pool, einer Betriebsgemeinschaft oder einer internatio -"
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      "text": "from the participation in a pool, a joint business or an inter -"
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      "text": "indirectly in the management, control or capital of an enter-"
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      "text": "management, control or capital of an enterprise of a Con-"
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      "text": "und in diesen Fällen die beiden Unternehmen in ihren kauf -"
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      "text": "auferlegte Bedingungen gebunden sind, die von denen ab -"
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      "line_id": "pdf-007-line-109",
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      "text": "weichen, die unabhängige Unternehmen miteinander vereinba-"
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      "text": "enterprises, then any profits which would, but for those condi-"
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      "line_id": "pdf-007-line-113",
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      "text": "ohne diese Bedingungen erzielt hätte, wegen dieser Bedingun-"
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      "text": "entsprechend besteuert –, mit denen ein Unternehmen des an -"
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      "line_id": "pdf-008-line-004",
      "source_page": 8,
      "text": "which would have accrued to the enterprise of the first-men-"
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      "text": "die zwischen den beiden Unternehmen vereinbarten Bedingun-"
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      "line_id": "pdf-008-line-012",
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      "text": "appropriate adjustment to the amount of the tax charged there-"
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      "text": "entsprechende Änderung der dort von diesen Gewinnen erhobe-"
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      "text": "nen Steuer vor. Bei dieser Änderung sind die übrigen Bestim-"
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      "line_id": "pdf-008-line-017",
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      "text": "mungen dieses Abkommens zu berücksichtigen; erforderlichen-"
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      "line_id": "pdf-008-line-038",
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      "text": "die Steuer darf aber, wenn der Nutzungsberechtigte der Dividen-"
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    {
      "flags": [
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      "line_id": "pdf-008-line-044",
      "source_page": 8,
      "text": "a) 5 per cent of the gross amount of the dividends if the bene-"
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    {
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      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
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    {
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      "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten – aus-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-008-line-068",
      "source_page": 8,
      "text": "Einkünfte, die nach dem Recht des Staates, in dem die aus -"
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      "line_id": "pdf-008-line-072",
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      "text": "steuerlich gleichgestellt sind, sowie Einkünfte aus Ausschüt -"
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    {
      "flags": [
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      "source_page": 8,
      "text": "beneficial owner of the dividends, being a resident of a Contract-"
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      "flags": [
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      "source_page": 8,
      "text": "teilweise aus im anderen Staat erzielten Gewinnen oder Einkünf-"
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    {
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      "line_id": "pdf-009-line-011",
      "source_page": 9,
      "text": "Ausdruck „Zinsen“ umfasst jedoch nicht die in Artikel 10 be -"
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      "line_id": "pdf-009-line-015",
      "source_page": 9,
      "text": "(3) The provisions of paragraph 1 shall not apply if the bene-"
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      "text": "Vertragsstaat, aus dem die Zinsen stammen, eine Geschäfts -"
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      "source_page": 9,
      "text": "dieser Betriebsstätte gehört. In diesem Fall ist Artikel 7 anzu -"
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      "source_page": 9,
      "text": "Zinsen gezahlt werden, für Zwecke der Betriebsstätte einge -"
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      "text": "die Zinsen als aus dem Staat stammend, in dem die Betriebs-"
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      "text": "deemed to arise in the State in which the permanent establish-"
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      "source_page": 9,
      "text": "(5) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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      "text": "besondere Beziehungen und übersteigen deshalb die Zinsen, ge-"
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      "text": "Betrag angewendet. In diesem Fall kann der übersteigende Be-"
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      "source_page": 9,
      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-"
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      "flags": [
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      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-"
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      "text": "(2) The term “royalties” as used in this Article means pay-"
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      "text": "für das Recht auf Benutzung von Urheberrechten an litera -"
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      "text": "rischen, künstlerischen oder wissenschaftlichen Werken, ein-"
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      "source_page": 9,
      "text": "schließlich kinematografischer Filme, von Patenten, Warenzei-"
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      "source_page": 9,
      "text": "model, plan, secret formula or process, or for information con-"
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      "text": "oder wissenschaftlicher Erfahrungen gezahlt werden. Der Aus-"
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      "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-"
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      "text": "(3) The provisions of paragraph 1 shall not apply if the bene-"
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      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-"
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      "text": "staat, aus dem die Lizenzgebühren stammen, eine Geschäfts -"
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      "source_page": 9,
      "text": "are paid is effectively connected with such permanent establish-"
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      "source_page": 10,
      "text": "(5) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -"
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      "text": "letzteren Betrag angewendet. In diesem Fall kann der überstei-"
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      "flags": [
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      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
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    {
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      "text": "50 vom Hundert aus in einem Vertragsstaat belegenem un -"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-045",
      "source_page": 10,
      "text": "Hundert aus in einem Staat belegenem unbeweglichem Ver -"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unter -"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "source_page": 10,
      "text": "solchen Betriebsstätte (allein oder mit dem übrigen Unter -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-059",
      "source_page": 10,
      "text": "such gains from the alienation of such a permanent establish-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-068",
      "source_page": 10,
      "text": "von Schiffen, die der Binnenschifffahrt dienen, und von beweg-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "text": "lichem Vermögen, das dem Betrieb dieser Schiffe oder Luft -"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-085",
      "source_page": 10,
      "text": "während mindestens fünf Jahren ansässig war und die im an -"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "source_page": 10,
      "text": "capital appreciation of shares in a company resident in the first-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-095",
      "source_page": 10,
      "text": "Person einen Vermögenszuwachs bis zu ihrem Wohnsitzwech-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-101",
      "source_page": 10,
      "text": "Vermögenszuwachses durch den anderen Staat nicht einbe -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-108",
      "source_page": 10,
      "text": "(1) Vorbehaltlich der Artikel 15, 17, 18 und 20 können Ge -"
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      "line_id": "pdf-010-line-123",
      "source_page": 10,
      "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-"
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    {
      "flags": [
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      "source_page": 11,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
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      "flags": [
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      "source_page": 11,
      "text": "(3) Die Bestimmungen des Absatzes 2 finden keine Anwen-"
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    {
      "flags": [
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      "line_id": "pdf-011-line-021",
      "source_page": 11,
      "text": "(3) The provisions of paragraph 2 shall not apply to remuner-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-011-line-022",
      "source_page": 11,
      "text": "dung auf Vergütungen für Arbeit im Rahmen gewerbsmäßiger Ar-"
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      "flags": [
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      "line_id": "pdf-011-line-030",
      "source_page": 11,
      "text": "oder Luftfahrzeugs im internationalen Verkehr oder eines Schif-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-036",
      "source_page": 11,
      "text": "Ort der tatsächlichen Geschäftsleitung des Unternehmens befin-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-048",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-059",
      "source_page": 11,
      "text": "(1) Notwithstanding the provisions of Articles 7 and 14, in-"
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      "line_id": "pdf-011-line-061",
      "source_page": 11,
      "text": "come derived by a resident of a Contracting State as an enter-"
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      "source_page": 11,
      "text": "from the exercise of activities by artistes or sportsmen in a Con-"
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      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
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      "line_id": "pdf-011-line-093",
      "source_page": 11,
      "text": "which in that other State is recognised as a charitable organisa-"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-011-line-103",
      "source_page": 11,
      "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhege -"
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      "line_id": "pdf-012-line-004",
      "source_page": 12,
      "text": "the other Contracting State as compensation for political perse-"
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    {
      "flags": [
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "source_page": 12,
      "text": "von Kriegshandlungen (einschließlich Wiedergutmachungs -"
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      "line_id": "pdf-012-line-007",
      "source_page": 12,
      "text": "leistungen) oder des Wehr- oder Zivildienstes oder eines Ver -"
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    {
      "flags": [
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      "line_id": "pdf-012-line-017",
      "source_page": 12,
      "text": "periodically at stated times, for life or for a specified or ascertain-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-022",
      "source_page": 12,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte an -"
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    {
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      "text": "anderen juristischen Person des öffent lichen Rechts dieses"
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    {
      "flags": [
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "text": "anderen juristischen Person des öffentlichen Rechts ge -"
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      "flags": [
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      "line_id": "pdf-012-line-064",
      "source_page": 12,
      "text": "a) Any pension paid by, or out of funds created by, a Contract-"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-071",
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      "text": "einer ihrer Gebietskörperschaften oder einer anderen juris -"
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      "text": "tischen Person des öffentlichen Rechts errichtetem Sonder-"
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      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-"
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      "text": "staat besteuert werden, wenn die natürliche Person in die-"
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      "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-"
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      "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-"
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      "text": "eines Vertragsstaats, eines seiner Länder oder einer ihrer Ge-"
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      "flags": [
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      "source_page": 12,
      "text": "natürliche Personen für Dienste gezahlt werden, die dem Goethe-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-013-line-003",
      "source_page": 13,
      "text": "Tájékoztatási Központ“) oder anderen ähnlichen, von den Ver-"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-013-line-004",
      "source_page": 13,
      "text": "Centre (“Magyar Kulturális és Tájékoztatási Központ”) respec -"
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      "line_id": "pdf-013-line-005",
      "source_page": 13,
      "text": "tragsstaaten einvernehmlich vereinbarten Einrichtungen geleis-"
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      "line_id": "pdf-013-line-020",
      "source_page": 13,
      "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-"
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      "line_id": "pdf-013-line-031",
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      "text": "other Contracting State shall be exempt from tax in the first-"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "text": "erstgenannten Staat mit ihren für diese Tätigkeit bezogenen Ver-"
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      "line_id": "pdf-013-line-037",
      "source_page": 13,
      "text": "gütungen von der Steuer befreit, vorausgesetzt, dass diese Ver-"
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      "text": "Staat ansässig war, für seinen Unterhalt, sein Studium oder sei-"
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      "line_id": "pdf-013-line-051",
      "source_page": 13,
      "text": "besteuert werden, sofern diese Zahlungen aus Quellen außer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-061",
      "source_page": 13,
      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-"
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      "line_id": "pdf-013-line-063",
      "source_page": 13,
      "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-013-line-066",
      "source_page": 13,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbe -"
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      "line_id": "pdf-013-line-079",
      "source_page": 13,
      "text": "is paid is effectively connected with such permanent establish-"
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      ],
      "line_id": "pdf-013-line-098",
      "source_page": 13,
      "text": "anderen Vertragsstaat hat, kann im anderen Staat besteuert wer-"
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    {
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      "source_page": 13,
      "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-"
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      "source_page": 13,
      "text": "(3) Capital represented by ships and aircraft operated in inter-"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-013-line-105",
      "source_page": 13,
      "text": "national traffic, and by boats engaged in inland waterways trans-"
    },
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-013",
      "source_page": 14,
      "text": "a) Unless foreign tax credit is to be allowed under sub-para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-014-line-014",
      "source_page": 14,
      "text": "werden die Einkünfte aus Ungarn sowie die in Ungarn gele-"
    },
    {
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      "line_id": "pdf-014-line-016",
      "source_page": 14,
      "text": "genen Vermögenswerte ausgenommen, die nach diesem Ab-"
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      "source_page": 14,
      "text": "(jedoch nicht an eine Personengesellschaft) von einer in Un-"
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      "source_page": 14,
      "text": "the capital of which is owned directly by the German com-"
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      "line_id": "pdf-014-line-038",
      "source_page": 14,
      "text": "Bemessungsgrundlage der deutschen Steuer ebenfalls Be-"
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      "text": "Steuern die ungarische Steuer angerechnet, die nach un -"
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      "line_id": "pdf-014-line-052",
      "source_page": 14,
      "text": "garischem Recht und in Übereinstimmung mit diesem Ab-"
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      "source_page": 14,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Bestim-"
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      "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrun-"
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      "source_page": 14,
      "text": "in Articles 7 and 10 and to the assets from which such in-"
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      "text": "de liegenden Vermögenswerte, wenn die in Deutschland an-"
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      "line_id": "pdf-014-line-084",
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      "text": "für das sie die Ausschüttung vorgenommen hat, ihre Brutto-"
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      "text": "Paragraph 8 Absatz 1 Nummer 1 bis 6 des deutschen Außen-"
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      "text": "die Gewinne aus der Veräußerung dieses unbeweglichen Ver-"
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      "text": "mögens (Artikel 13 Absatz 1) und des beweglichen Ver -"
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      "text": "d) Deutschland behält aber das Recht, die nach den Bestim-"
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      "source_page": 14,
      "text": "mungen dieses Abkommens von der deutschen Steuer aus-"
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      "line_id": "pdf-014-line-109",
      "source_page": 14,
      "text": "genommenen Einkünfte und Vermögenswerte bei der Fest-"
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      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch -"
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      "text": "unterschiedlichen Abkommensbestimmungen zugeord-"
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      "source_page": 14,
      "text": "Article 9) and this conflict cannot be settled by a proce-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "text": "Zurechnung die betreffenden Einkünfte oder das Ver -"
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      "line_id": "pdf-015-line-003",
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      "text": "mögen unbesteuert blieben oder niedriger als ohne die-"
    },
    {
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      "line_id": "pdf-015-line-006",
      "source_page": 15,
      "text": "bb) wenn die zuständige Behörde Deutschlands der zustän-"
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      "flags": [
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      "line_id": "pdf-015-line-007",
      "source_page": 15,
      "text": "bb) if the competent authority of Germany notifies the com-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-011",
      "source_page": 15,
      "text": "which it intends to apply the provisions of sub-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-018",
      "source_page": 15,
      "text": "das Kalenderjahr folgt, in dem die Notifikation empfan-"
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      "line_id": "pdf-015-line-029",
      "source_page": 15,
      "text": "sie Vermögen und können diese Einkünfte oder dieses Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-035",
      "source_page": 15,
      "text": "vorbehaltlich der Buchstaben b und c in Ungarn von der Be-"
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      "line_id": "pdf-015-line-048",
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      "text": "Teil der vor der Anrechnung ermittelten Steuer nicht über -"
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    {
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      "line_id": "pdf-015-line-058",
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      "text": "auszunehmen sind, können dort gleichwohl bei der Festset-"
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      "line_id": "pdf-015-line-067",
      "source_page": 15,
      "text": "Ungarn ansässigen Person, wenn Deutschland dieses Ab-"
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      "text": "kommen so anwendet, dass diese Einkünfte oder dieses Ver-"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-071",
      "source_page": 15,
      "text": "mögen von der Besteuerung ausgenommen sind, oder Arti-"
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    {
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      "line_id": "pdf-015-line-081",
      "source_page": 15,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-083",
      "source_page": 15,
      "text": "den Verpflichtung unterworfen werden, die anders oder belas-"
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    {
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      "line_id": "pdf-015-line-085",
      "source_page": 15,
      "text": "tender ist als die Besteuerung und die damit zusammenhängen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-088",
      "source_page": 15,
      "text": "that other State in the same circumstances, in particular with re-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-106",
      "source_page": 15,
      "text": "which nationals of the State concerned in the same circum-"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-107",
      "source_page": 15,
      "text": "des betreffenden Staates unter gleichen Verhältnissen, insbeson-"
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      "line_id": "pdf-015-line-109",
      "source_page": 15,
      "text": "dere hinsichtlich der Ansässigkeit, unterworfen sind oder unter-"
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      "line_id": "pdf-015-line-114",
      "source_page": 15,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
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    {
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      ],
      "line_id": "pdf-015-line-116",
      "source_page": 15,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-124",
      "source_page": 15,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
    },
    {
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        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-126",
      "source_page": 15,
      "text": "gen aufgrund des Personenstands oder der Familienlasten zu ge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-005",
      "source_page": 16,
      "text": "Artikel 12 Absatz 5 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-007",
      "source_page": 16,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-011",
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      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-016-line-015",
      "source_page": 16,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-023",
      "source_page": 16,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-"
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    {
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      ],
      "line_id": "pdf-016-line-025",
      "source_page": 16,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-"
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    {
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      "line_id": "pdf-016-line-030",
      "source_page": 16,
      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-036",
      "source_page": 16,
      "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-040",
      "source_page": 16,
      "text": "als die Besteuerung und die damit zusammenhängenden Ver-"
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    {
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-042",
      "source_page": 16,
      "text": "pflichtungen, denen andere ähnliche Unternehmen des erst -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-047",
      "source_page": 16,
      "text": "(6) The provisions of this Article shall, notwithstanding the pro-"
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      "line_id": "pdf-016-line-060",
      "source_page": 16,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
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    {
      "flags": [
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      "line_id": "pdf-016-line-072",
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      "text": "innerhalb von drei Jahren nach der ersten Mitteilung der Maß-"
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      "source_page": 16,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
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      "source_page": 16,
      "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-"
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      "source_page": 16,
      "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-"
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      "source_page": 16,
      "text": "with the Agreement. Any agreement reached shall be imple -"
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      "source_page": 16,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -"
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      "text": "legung oder Anwendung des Abkommens entstehen, in gegen-"
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      "line_id": "pdf-016-line-097",
      "source_page": 16,
      "text": "doubts arising as to the interpretation or application of the Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-098",
      "source_page": 16,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-105",
      "source_page": 16,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-109",
      "source_page": 16,
      "text": "aus ihnen oder ihren Vertretern bestehende gemeinsame Kom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-121",
      "source_page": 16,
      "text": "oder zur Verwaltung beziehungsweise Vollstreckung des inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-123",
      "source_page": 16,
      "text": "staatlichen Rechts betreffend Steuern jeder Art und Bezeich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-127",
      "source_page": 16,
      "text": "oder einer ihrer Gebietskörperschaften erhoben werden, voraus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-130",
      "source_page": 16,
      "text": "sichtlich erheblich sind, soweit die diesem Recht entsprechen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-003",
      "source_page": 17,
      "text": "de Besteuerung nicht dem Abkommen widerspricht. Der Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-007",
      "source_page": 17,
      "text": "(2) Any information received under paragraph 1 by a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-009",
      "source_page": 17,
      "text": "ing State shall be treated as secret in the same manner as infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-010",
      "source_page": 17,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-016",
      "source_page": 17,
      "text": "werden, die mit der Veranlagung oder Erhebung, der Vollstre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-018",
      "source_page": 17,
      "text": "ckung oder Strafverfolgung oder der Entscheidung über Rechts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-022",
      "source_page": 17,
      "text": "der Aufsicht darüber befasst sind. Diese Personen oder Behör-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-029",
      "source_page": 17,
      "text": "Notwithstanding the foregoing, information received by a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-030",
      "source_page": 17,
      "text": "einer Gerichtsentscheidung offenlegen. Ungeachtet der vorste-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-031",
      "source_page": 17,
      "text": "tracting State may be used for other purposes when such infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-038",
      "source_page": 17,
      "text": "diese anderen Zwecke verwendet werden können und die zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-041",
      "source_page": 17,
      "text": "(3) Die Absätze 1 und 2 sind nicht so auszulegen, als ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-046",
      "source_page": 17,
      "text": "a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-047",
      "source_page": 17,
      "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-053",
      "source_page": 17,
      "text": "üblichen Verwaltungsverfahren dieses oder des anderen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-057",
      "source_page": 17,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-058",
      "source_page": 17,
      "text": "c) to supply information which would disclose any trade, busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-061",
      "source_page": 17,
      "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-065",
      "source_page": 17,
      "text": "(4) Ersucht ein Vertragsstaat nach diesem Artikel um Informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-066",
      "source_page": 17,
      "text": "(4) If information is requested by a Contracting State in accor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-069",
      "source_page": 17,
      "text": "stehenden Möglichkeiten zur Beschaffung der erbetenen Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-070",
      "source_page": 17,
      "text": "information gathering measures to obtain the requested informa-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-074",
      "source_page": 17,
      "text": "for its own tax purposes. The obligation contained in the preced-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-079",
      "source_page": 17,
      "text": "sind nicht so auszulegen, als könne ein Vertragsstaat die Ertei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-081",
      "source_page": 17,
      "text": "lung von Informationen nur deshalb ablehnen, weil er kein inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-088",
      "source_page": 17,
      "text": "die Informationen sich bei einer Bank, einem sonstigen Finanzin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-090",
      "source_page": 17,
      "text": "stitut, einem Bevollmächtigten, Vertreter oder Treuhänder befin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-098",
      "source_page": 17,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-100",
      "source_page": 17,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-107",
      "source_page": 17,
      "text": "apply the withholding of tax at the rate provided under its do-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-108",
      "source_page": 17,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-109",
      "source_page": 17,
      "text": "mestic law shall not be affected by the provisions of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-118",
      "source_page": 17,
      "text": "Jahres eingereicht werden, das auf das Kalenderjahr der Fest-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-120",
      "source_page": 17,
      "text": "setzung der Abzugsteuer auf die Dividenden, Zinsen, Lizenzge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-124",
      "source_page": 17,
      "text": "(3) Ungeachtet des Absatzes 1 wird jeder Vertragsstaat Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-128",
      "source_page": 17,
      "text": "diesem Abkommen im Quellenstaat keiner oder nur einer er -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-130",
      "source_page": 17,
      "text": "mäßigten Steuer unterliegen, ohne oder nur mit dem Steuerab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-005",
      "source_page": 18,
      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-009",
      "source_page": 18,
      "text": "(5) Die zuständigen Behörden können in gegenseitigem Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-010",
      "source_page": 18,
      "text": "(5) The competent authorities may by mutual agreement im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-011",
      "source_page": 18,
      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-013",
      "source_page": 18,
      "text": "nenfalls andere Verfahren zur Durchführung der in diesem Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-053",
      "source_page": 18,
      "text": "The attached Protocol shall be an integral part of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-059",
      "source_page": 18,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-061",
      "source_page": 18,
      "text": "tionsurkunden werden so bald wie möglich in Berlin ausge-"
    },
    {
      "flags": [
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-064",
      "source_page": 18,
      "text": "(2) The Agreement shall enter into force on the 30 th day"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-086",
      "source_page": 18,
      "text": "18. Juli 1977 unterzeichnete Abkommen zwischen der Bundes -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-088",
      "source_page": 18,
      "text": "republik Deutschland und der Volksrepublik Ungarn zur Ver -"
    },
    {
      "flags": [
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-092",
      "source_page": 18,
      "text": "18 th July 1977, shall cease to have effect, and respectively"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-098",
      "source_page": 18,
      "text": "amounts paid on or after the first day of January of the calen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-112",
      "source_page": 18,
      "text": "c) im Falle des Artikels 20 Absatz 1 im Hinblick auf die Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-012",
      "source_page": 19,
      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-031",
      "source_page": 19,
      "text": "calendar year next following that in which notice of termina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-035",
      "source_page": 19,
      "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-039",
      "source_page": 19,
      "text": "Geschehen zu Budapest am 28. Februar 2011 in zwei Urschrif-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-019-line-043",
      "source_page": 19,
      "text": "wobei jeder Wortlaut verbindlich ist. Bei unterschiedlicher Aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-017",
      "source_page": 20,
      "text": "Die Bundesrepublik Deutschland und die Republik Ungarn ha-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-025",
      "source_page": 20,
      "text": "und vom Vermögen die nachstehenden Bestimmungen verein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-035",
      "source_page": 20,
      "text": "Entscheidungen, die für die Führung der Geschäfte des Rechts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-050",
      "source_page": 20,
      "text": "a) Übt ein Unternehmen eines Vertragsstaats im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-058",
      "source_page": 20,
      "text": "hierfür erzielten Gesamtbetrags, sondern nur auf der Grund -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-020-line-067",
      "source_page": 20,
      "text": "Rechtsvorschriften vorgesehenen Begrenzungen, voraus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-072",
      "source_page": 20,
      "text": "c) Hat ein Unternehmen eine Betriebsstätte im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-081",
      "source_page": 20,
      "text": "Contracting State, the profits of such permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-020-line-082",
      "source_page": 20,
      "text": "dieser Betriebsstätte nicht auf der Grundlage des Gesamt -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-088",
      "source_page": 20,
      "text": "dem Vertragsstaat durchgeführt wird, in dem die Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-103",
      "source_page": 20,
      "text": "including studies or surveys of a scientific, geological or tech-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-106",
      "source_page": 20,
      "text": "dazugehöriger Blaupausen oder für Beratungs- oder Über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-005",
      "source_page": 21,
      "text": "Die Anwendung und Auslegung der Artikel 5 und 7 dieses Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-007",
      "source_page": 21,
      "text": "kommens und insbesondere die Beilegung von Meinungsver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-013",
      "source_page": 21,
      "text": "erfolgen. Wird der Kommentar in Zukunft von der OECD über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-024",
      "source_page": 21,
      "text": "Notwithstanding the provisions of Article 10 and 11 of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-025",
      "source_page": 21,
      "text": "Dividenden und Zinsen in dem Vertragsstaat, aus dem sie stam-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-033",
      "source_page": 21,
      "text": "seiner Beteiligung als stiller Gesellschafter oder der Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-037",
      "source_page": 21,
      "text": "Sinne des Steuerrechts der Bundesrepublik Deutschland, be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-046",
      "source_page": 21,
      "text": "Trust oder ein ähnlicher Rechtsträger ist, der von der Körper-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-052",
      "source_page": 21,
      "text": "Falls nach Maßgabe des innerstaatlichen Rechts aufgrund die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-056",
      "source_page": 21,
      "text": "gelten ergänzend die nachfolgenden Bestimmungen unter Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-021-line-057",
      "source_page": 21,
      "text": "apply subject to the legal provisions in effect for each Con -"
    },
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-058",
      "source_page": 21,
      "text": "achtung der für jeden Vertragsstaat geltenden Rechtsvorschrif-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-065",
      "source_page": 21,
      "text": "übermittelnde Stelle vorgeschriebenen Bedingungen zu -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-075",
      "source_page": 21,
      "text": "c) Personal data may be supplied only to the responsible agen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-076",
      "source_page": 21,
      "text": "Stellen übermittelt werden. Die weitere Übermittlung an an -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-077",
      "source_page": 21,
      "text": "cies. Any subsequent supply to other agencies may be ef-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-078",
      "source_page": 21,
      "text": "dere Stellen darf nur mit vorheriger Zustimmung der über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-087",
      "source_page": 21,
      "text": "verfolgten Zweck zu achten. Dabei sind die nach dem je -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-089",
      "source_page": 21,
      "text": "weiligen innerstaatlichen Recht geltenden Datenübermitt-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-095",
      "source_page": 21,
      "text": "übermittelt worden sind, so ist dies der empfangenden Stel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-097",
      "source_page": 21,
      "text": "le unverzüglich mitzuteilen. Diese ist verpflichtet, die Berich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-099",
      "source_page": 21,
      "text": "tigung beziehungsweise die Löschung solcher Daten un -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-103",
      "source_page": 21,
      "text": "übermittelten Daten sowie über den vorgesehenen Verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-107",
      "source_page": 21,
      "text": "Erteilung dieser Auskunft besteht nicht, soweit eine Ab -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-109",
      "source_page": 21,
      "text": "wägung ergibt, dass das öffentliche Interesse, sie nicht zu er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-111",
      "source_page": 21,
      "text": "teilen, das Interesse des Betroffenen an der Auskunftsertei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-119",
      "source_page": 21,
      "text": "Vertragsstaats, in dessen Hoheitsgebiet die Auskunft be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-003",
      "source_page": 22,
      "text": "Stelle kann sich im Verhältnis zum Geschädigten zu ihrer Ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-008",
      "source_page": 22,
      "text": "g) Soweit das für die übermittelnde Stelle geltende innerstaat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-010",
      "source_page": 22,
      "text": "liche Recht in Bezug auf die übermittelten personenbezo -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-014",
      "source_page": 22,
      "text": "weist diese Stelle die empfangende Stelle darauf hin. Un -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-016",
      "source_page": 22,
      "text": "abhängig von diesem Recht sind die übermittelten personen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-021",
      "source_page": 22,
      "text": "h) Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-028",
      "source_page": 22,
      "text": "Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-031",
      "source_page": 22,
      "text": "tet, die übermittelten personenbezogenen Daten wirksam ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-033",
      "source_page": 22,
      "text": "gen unbefugten Zugang, unbefugte Veränderung und unbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-047",
      "source_page": 22,
      "text": "Dieses Abkommen berührt nicht die Rechtsakte der Euro -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-055",
      "source_page": 22,
      "text": "Urschriften, jede in deutscher, ungarischer und englischer Spra-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}