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 im Hoheitsgebiet einer Vertragspartei ansässige Person als
Künstler, wie Bühnen-, Film-, Rundfunk- und Fernsehkünstler
sowie Musiker, oder als Sportler aus ihrer im Hoheitsgebiet der
anderen Vertragspartei persönlich ausgeübten Tätigkeit
bezieht, im Hoheitsgebiet der anderen Vertragspartei besteuert
werden.
English
(1) Notwithstanding the provisions of Articles 7, 14 and 15,
income derived by a resident of the sovereign territory of a
Contracting Party as an entertainer, 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
sovereign territory of the other Contracting Party, may be taxed
in the sovereign territory of that other Contracting Party.
(2) Fließen Einkünfte aus einer von einem Künstler oder
Sportler 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 im Hoheitsgebiet der Vertragspartei besteuert wer-
den, 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 sovereign
territory of the Contracting Party in which the activities of the
entertainer or sportsman are exercised.
(3) Die Absätze 1 und 2 gelten nicht für Einkünfte aus der von
Künstlern oder Sportlern im Hoheitsgebiet einer Vertragspartei
ausgeübten Tätigkeit, wenn der Aufenthalt im Hoheitsgebiet
dieser Vertragspartei ganz oder überwiegend aus öffentlichen
Mitteln des Staats der anderen Vertragspartei, oder auf deut-
scher Seite auch eines ihrer Länder oder einer ihrer Gebietskör-
perschaften finanziert wird. In diesem Fall können die Einkünfte
nur im Hoheitsgebiet der Vertragspartei besteuert werden, in
dem die Person ansässig ist.
English
(3) Paragraphs 1 and 2 shall not apply to income accruing
from the exercise of activities by artistes or sportsmen in the
sovereign territory of a Contracting Party where the visit to the
sovereign territory of that Contracting Party is financed entirely
or mainly from public funds of the state of the other Contracting
Party, or on the German side also one of its Länder or one of its
political subdivisions, or a local authority thereof. In this case,
the income may be taxed only in the sovereign territory of the
Contracting Party in which the person is a resident.
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-north-macedonia-2010-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 as current law. Signed 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 | de-north-macedonia-2010-base | de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22 | Article 17 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-north-macedonia-2010-base/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
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 Macedonian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-north-macedonia-2010-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 as current law. Signed 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1153 · /library/originals/43e6d898031ca8d24d27d7afba7dd86c63d7eaa33b7d8b9cd195d0c1e3c5122d.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.