Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ungeachtet der Artikel 7, 14 und 15 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 wer-
den.
English
1. Notwithstanding the provisions of Articles 7, 14 and 15,
income derived by a resident of a Contracting State as an enter-
tainer, such as a theatre, motion picture, radio or television
artiste, or a musician, or as a sportsman, from his 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 nicht
dem Künstler oder Sportler selbst, sondern einer anderen Person
zu, so können diese Einkünfte ungeachtet der Artikel 7, 14
und 15 in dem Vertragsstaat besteuert werden, in dem der
Künstler oder Sportler seine Tätigkeit ausübt.
English
2. Where income in respect of personal activities exercised
by an entertainer or a sportsman in his capacity as such accrues
not to the entertainer or sportsman himself but to another
person, that income may, notwithstanding the provisions of
Articles 7, 14 and 15, be taxed in the Contracting State in which
the activities of the entertainer or sportsman are exercised.
(3) Ungeachtet der Absätze 1 und 2 können Einkünfte, die ein
in einem Vertragsstaat ansässiger Künstler oder Sportler aus
einer Tätigkeit bezieht, die er im Rahmen eines zwischen den
Regierungen beider Vertragsstaaten vereinbarten kulturellen
Austauschprogramms im anderen Vertragsstaat ausübt, nicht im
anderen Staat besteuert werden.
English
3. Notwithstanding the provisions of paragraphs 1 and 2,
income derived by an entertainer or sportsman who is resident
in a Contracting State from activities exercised in the other
Contracting State within the framework of a cultural exchange
program agreed upon by the Governments of both Contracting
States shall not be taxed in that other State.
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
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 Chinese 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-china-2015-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. 2015 II S. 1647 | de-china-2015-base | de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29 | Article 17 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-china-2015-base/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
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 Chinese 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-china-2015-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. 2015 II S. 1647 · /library/originals/cd1af445f63ff433a95b45e466337082392d2ec4858cfcaad4629d1bd22b5d2a.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.