Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der
Erhebung, für Steuern vom Einkommen und vom Vermögen, die
für Rechnung eines Vertragsstaats, eines seiner Länder oder
einer ihrer Gebietskörperschaften erhoben werden.
English
(1) This Agreement shall apply to taxes on income and on
capital imposed on behalf of a Contracting State, of a Land or a
political subdivision or local authority thereof, irrespective of the
manner in which they are levied.
(2) Als Steuern vom Einkommen und vom Vermögen gelten
alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-
gen oder von Teilen des Einkommens oder des Vermögens
erhoben werden, einschließlich der Steuern vom Gewinn aus der
Veräußerung beweglichen oder unbeweglichen Vermögens, der
Lohnsummensteuern sowie der Steuern vom Vermögens -
zuwachs.
English
(2) There shall be regarded as taxes on income and on
capital all taxes imposed on total income, on total capital, or on
elements of income or of capital, including taxes on gains from
the alienation of movable or immovable property, taxes on the
total amounts of wages or salaries paid by enterprises, as well
as taxes on capital appreciation.
(3) Zu den zur Zeit bestehenden Steuern, für die dieses
Abkommen gilt, gehören
a) in der Bundesrepublik Deutschland:
– die Einkommensteuer,
– die Körperschaftsteuer,
– die Gewerbesteuer,
– die Vermögensteuer und
– die Grundsteuer
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „deutsche Steuer“ bezeichnet);
b) in der Republik Ungarn:
– die Einkommensteuer (személyi jövedelemadó),
– die Körperschaftsteuer (társasági adó),
– die Grundsteuer (telekadó) und
– die Gebäudesteuer (építményadó)
einschließlich der hierauf erhobenen Zuschläge
(im Folgenden als „ungarische Steuer“ bezeichnet).
English
(3) The existing taxes to which this Agreement shall apply are:
a) in the Federal Republic of Germany:
– the income tax (Einkommensteuer),
– the corporation tax (Körperschaftsteuer),
– the trade tax (Gewerbesteuer),
– the capital tax (Vermögensteuer) and
– the land tax (Grundsteuer)
including the supplements levied thereon
(hereinafter referred to as “German tax”);
b) in the Republic of Hungary:
– the personal income tax (személyi jövedelemadó),
– the corporate tax (társasági adó),
– the land parcel tax (telekadó) and
– the building tax (építményadó)
including the supplements levied thereon
(hereinafter referred to as “Hungarian tax”).
(4) Das Abkommen gilt auch für alle Steuern gleicher oder im
Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-
kommens neben den bestehenden Steuern oder an deren Stelle
erhoben werden. Die zuständigen Behörden der Vertragsstaaten
teilen einander die in ihren jeweiligen Steuergesetzen eingetrete-
nen bedeutsamen Änderungen mit.
English
(4) The Agreement shall apply also to any identical or substan-
tially similar taxes that are imposed after the date of signature of
the Agreement in addition to, or in place of, the existing taxes.
The competent authorities of the Contracting States shall notify
each other of any significant changes that have been made in
their respective taxation laws.
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 2 | 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-2/
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.