(1) Zinsen, die aus einem Vertragsstaat stammen und deren
Nutzungsberechtigter eine im anderen Vertragsstaat ansässige
Person ist, können nur im anderen Staat besteuert werden.
(2) Der in diesem Artikel verwendete Ausdruck „Zinsen“
bedeutet Einkünfte aus Forderungen jeder Art, auch wenn die
Forderungen durch Pfandrechte an Grundstücken gesichert sind,
und insbesondere Einkünfte aus öffentlichen Anleihen und aus
Obligationen einschließlich der damit verbundenen Aufgelder
und der Gewinne aus Losanleihen. Zuschläge für verspätete
Zahlung gelten nicht als Zinsen im Sinne dieses Artikels. Der
Ausdruck „Zinsen“ umfasst jedoch nicht die in Artikel 10 be -
handelten Einkünfte.
(3) Absatz 1 ist nicht anzuwenden, wenn der in einem
Vertragsstaat ansässige Nutzungsberechtigte im anderen
Vertragsstaat, aus dem die Zinsen stammen, eine Geschäfts -
tätigkeit durch eine dort gelegene Betriebsstätte ausübt und die
Forderung, für die die Zinsen gezahlt werden, tatsächlich zu
dieser Betriebsstätte gehört. In diesem Fall ist Artikel 7 anzu -
wenden.
(4) Zinsen gelten dann als aus einem Vertragsstaat stammend,
wenn der Schuldner eine in diesem Staat ansässige Person ist.
Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob
er in einem Vertragsstaat ansässig ist oder nicht, in einem
Vertragsstaat eine Betriebsstätte und ist die Schuld, für die die
Zinsen gezahlt werden, für Zwecke der Betriebsstätte einge -
gangen worden und trägt die Betriebsstätte die Zinsen, so gelten
die Zinsen als aus dem Staat stammend, in dem die Betriebs-
stätte liegt.
(5) Bestehen zwischen dem Schuldner und dem Nutzungs -
berechtigten oder zwischen jedem von ihnen und einem Dritten
besondere Beziehungen und übersteigen deshalb die Zinsen, ge-
messen an der zugrunde liegenden Forderung, den Betrag, den
Schuldner und Nutzungsberechtigter ohne diese Beziehungen
vereinbart hätten, so wird dieser Artikel nur auf den letzteren
Betrag angewendet. In diesem Fall kann der übersteigende Be-
trag nach dem Recht eines jeden Vertragsstaats und unter
Berücksichtigung der anderen Bestimmungen dieses Abkom-
mens besteuert werden.
de-hungary-2011-base | BGBl. 2011 II S. 919 | Signed: 2011-02-28 | Gazette publication: 2011-10-07
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, Hungarian and English as authentic. Only German and English are supplied; the authentic Hungarian version is NOT included. The clause gives English precedence in divergent interpretation of the German and Hungarian texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-hungary-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-28; consent law 2011-09-30; Gazette publication 2011-10-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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 MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 919 | de-hungary-2011-base | de-hungary-2011-base | BGBl. 2011 II S. 919 | Signed: 2011-02-28 | Gazette publication: 2011-10-07 | Article 11 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-hungary-2011-base/de/articles/article-11/
Quellen, Fassung und Grenzen
Quellenfassung
de-hungary-2011-base | BGBl. 2011 II S. 919 | Signed: 2011-02-28 | Gazette publication: 2011-10-07
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, Hungarian and English as authentic. Only German and English are supplied; the authentic Hungarian version is NOT included. The clause gives English precedence in divergent interpretation of the German and Hungarian texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-hungary-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-28; consent law 2011-09-30; Gazette publication 2011-10-07; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
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 MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1977-07-18; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 919 · /library/originals/ca737f4514fb6a7df5817f5c8cb175f53837505b4c9583d11d8672153f24334e.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.