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 activ-
ities as such exercised in the other Contracting State, may be
taxed in that other State.
2. Notwithstanding the provisions of Article 12, the income
derived by the persons mentioned in paragraph 1 from their per-
sonal activities exercised in the other Contracting State shall also
include remuneration of any kind paid for the use or the right to
use the name, the picture or other personal rights of such per-
sons. The same applies to income derived from the toleration of
the recording and transmission of artistic and athletic perform-
ances by radio and television.
3. Where income as defined in paragraphs 1 and 2 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.
4. Paragraphs 1 and 3 shall not apply to income accruing from
the exercise of activities by artistes or sportsmen in a Contract-
ing State where the visit to that State is financed entirely or main-
ly from public funds of the other State, a Land, a political subdi-
vision or a local authority thereof or by an organisation which in
that other State is recognised as a charitable organisation. In
such a case the income may be taxed only in the Contracting
State of which the individual is a resident.
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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-malta-2001-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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. Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance.
Protocols and later instruments
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: Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2010-06-17; citation: BGBl. 2011 II S. 275; entry notice S. 640; entry into force: 2011-05-19; application caveat: I.1 prints 01.01.2002 for protocol application. Preserve that broad table statement; do not infer that every amendment is retroactive without protocol review. / BEPS-MLI; citation: BGBl. 2024 I Nr. 205; BGBl. 2025 II Nr. 5; general application: 2025-01-01; part VI general application: 2024-11-01
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2001 II S. 1297 | de-malta-2001-base | de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17 | Article 17 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-malta-2001-base/en/articles/article-17/
Source, edition and limits
Source edition
de-malta-2001-base | BGBl. 2001 II S. 1297 | Signed: 2001-03-08 | Gazette publication: 2001-12-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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-malta-2001-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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. Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance.
Protocols and later instruments
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: Original 2001 edition is not a consolidated 2026 text: 2010 amendment and operative MLI effects are omitted. Cached article prints BGBl. 2001 II S. 320 for entry notice, but roster prints 2002 II S. 320 and linked notice has 2002 date. Preserve discrepancy; use roster citation with explicit correction provenance. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2010-06-17; citation: BGBl. 2011 II S. 275; entry notice S. 640; entry into force: 2011-05-19; application caveat: I.1 prints 01.01.2002 for protocol application. Preserve that broad table statement; do not infer that every amendment is retroactive without protocol review. / BEPS-MLI; citation: BGBl. 2024 I Nr. 205; BGBl. 2025 II Nr. 5; general application: 2025-01-01; part VI general application: 2024-11-01
Text language and status
en · authentic-language-transcription · machine-transcription