Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ungeachtet der Artikel 7 und 14 können Einkünfte, die eine
in einem Vertragsstaat ansässige Person als Künstler, wie etwa
als Bühnen-, Film-, Rundfunk- oder Fernsehkünstler oder Musi-
ker, oder als Sportler aus ihrer im anderen Vertragsstaat persön-
lich ausgeübten Tätigkeit bezieht, im anderen Staat besteuert
werden.
English
1. Notwithstanding the provisions of Articles 7 and 14, income
derived by a resident of a Contracting State as an entertainer,
such as a theatre, motion picture, radio or television artiste, or a
musician, or as a sportsperson, from his or her personal activities
as such exercised in the other Contracting State, may be taxed
in that other State.
(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-
ler in dieser Eigenschaft persönlich ausgeübten Tätigkeit im Sin-
ne des Absatzes 1 nicht dem Künstler oder Sportler selbst, son-
dern 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 aus-
übt.
English
2. Where income in respect of personal activities within the
meaning of paragraph 1 exercised by an entertainer or a
sportsperson in his or her capacity as such accrues not to the
entertainer or sportsperson himself or herself but to another per-
son, that income may, notwithstanding the provisions of Articles
7 and 14, be taxed in the Contracting State in which the activities
of the entertainer or sportsperson are exercised.
(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 eines
seiner Länder oder einer ihrer Gebietskörperschaften oder von
einer in diesem anderen Staat als gemeinnützig anerkannten Ein-
richtung finanziert wird. In diesem Fall können die Einkünfte nur
in dem Vertragsstaat besteuert werden, in dem die Person an-
sässig ist.
English
3. Paragraphs 1 and 2 shall not apply to income accruing from
the exercise of activities by artistes or sportspersons in a Con-
tracting State where the visit to that State is financed entirely or
mainly from public funds of the other Contracting State, one of
its “Länder”, or one of their political subdivisions or local author-
ities, or by an organization which in that other State is recognized
as a charitable organization. In such a case the income may be
taxed only in the Contracting State of which the individual is a
resident.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 1077 | de-armenia-2017-base | de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27 | Article 16 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-armenia-2017-base/de/articles/article-16/
Quellen, Fassung und Grenzen
Quellenfassung
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 1077 · /library/originals/103515e4337ab964e0542efd759d25508881443a3192ccc83180be089e5739cb.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.