Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Eine natürliche Person, die sich auf Einladung eines Ver-
tragsstaats oder einer Universität, Hochschule, Schule, eines
Museums oder einer anderen kulturellen Einrichtung dieses Ver-
tragsstaats oder im Rahmen eines amtlichen Kulturaustausches
in diesem Vertragsstaat höchstens zwei Jahre lang lediglich zur
Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen oder
zur Ausübung einer Forschungstätigkeit bei dieser Einrichtung
aufhält und die im anderen Vertragsstaat ansässig ist oder dort
unmittelbar vor der Einreise in den erstgenannten Staat ansäs-
sig war, ist in dem erstgenannten Staat mit ihren für diese Tätig-
keit bezogenen Vergütungen von der Steuer befreit, vorausge-
setzt, dass diese Vergütungen von außerhalb dieses Staates
bezogen werden.
English
(1) An individual who visits a Contracting State at the invitation
of that State or of a university, college, school, museum or other
cultural institution of that State or under an official programme
of cultural exchange for a period not exceeding two years solely
for the purpose of teaching, giving lectures or carrying out re-
search at such institution and who is, or was immediately before
that visit, a resident of the other Contracting State shall be ex-
empt from tax in the first-mentioned State on his remuneration
for such activity, provided that such remuneration is derived by
him from outside that State.
(2) Bei einer natürlichen Person, die sich in einem Vertrags-
staat ausschließlich zum Studium oder zur Ausbildung aufhält
und im anderen Vertragsstaat ansässig ist oder dort unmittelbar
vor der Einreise in den erstgenannten Staat ansässig war, wird
Folgendes in diesem Staat nicht besteuert:
a) Zahlungen für ihren Unterhalt, ihr Studium oder ihre Ausbil-
dung, sofern diese Zahlungen aus Quellen außerhalb dieses
Staates stammen; und
b) Vergütungen bis 8 000 € je Kalenderjahr für Tätigkeiten
im erstgenannten Staat zur Ergänzung der ihr für solche
Zwecke zur Verfügung stehenden Mittel während eines Zeit-
raums von höchstens vier Jahren.
English
(2) An individual who is or was immediately before visiting a
Contracting State a resident of the other Contracting State and
who is present in the first-mentioned State solely for the purpose
of his education or training shall not be taxed in that State
a) on payments for the purpose of his maintenance, education
or training, provided that such payments arise from sources
outside that State; and
b) for a period not exceeding in the aggregate four years, on any
remuneration not exceeding 8.000 € or the equivalent in
Cyprus currency for each of the calendar year for personal
services rendered in the first-mentioned State with a view to
supplementing the resources available to him for such pur-
poses.
de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Greek and English as authentic. Only German and English are supplied; the authentic Greek version is NOT included. The clause gives English precedence in divergent interpretation of the German and Greek texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-cyprus-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-18; consent law 2011-11-01; Gazette publication 2011-11-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 21/21 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-02-19; entry into force: 2021-12-08; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1068 | de-cyprus-2011-base | de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07 | Article 19 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-cyprus-2011-base/de/articles/article-19/
Quellen, Fassung und Grenzen
Quellenfassung
de-cyprus-2011-base | BGBl. 2011 II S. 1068 | Signed: 2011-02-18 | Gazette publication: 2011-11-07
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German, Greek and English as authentic. Only German and English are supplied; the authentic Greek version is NOT included. The clause gives English precedence in divergent interpretation of the German and Greek texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-cyprus-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-18; consent law 2011-11-01; Gazette publication 2011-11-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 21/21 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. 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
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN LATER AMENDMENT OMITTED: protocol signed 2021-02-19, entry 2021-12-08, general application 2022-01-01 per pinned audit; not incorporated. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2021-02-19; entry into force: 2021-12-08; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1068 · /library/originals/0c8dcee48ad21c3687410cb44153baa193fdd5dc5a59811a2f4000aca2cac4a1.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.