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 in einem Vertragsstaat ansässige Person als Künstler, wie
Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker,
oder als Sportler aus ihrer im anderen Vertragsstaat persönlich
ausgeübten Tätigkeit bezieht, im anderen Staat besteuert
werden.
English
(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
activities as such exercised in the other Contracting State may
be taxed in that other State.
(2) Ungeachtet des Artikels 12 gehören zu den Einkünften,
die die in Absatz 1 genannten Personen aus ihrer im anderen
Vertragsstaat persönlich ausgeübten Tätigkeit beziehen, auch:
a) Vergütungen jeder Art, die für die Benutzung oder das Recht
auf Benutzung des Namens, des Bildes oder sonstiger Per-
sönlichkeitsrechte dieser Person gezahlt werden; und
b) Vergütungen für Rechte an der Aufzeichnung und Übertra-
gung künstlerischer oder sportlicher Darbietungen dieser
Person durch Rundfunk, Fernsehen oder andere Medien,
sofern diese Vergütungen oder Einkünfte tatsächlich der im
anderen Vertragsstaat persönlich ausgeübten Tätigkeit dieser
Person zuzurechnen sind.
English
(2) Notwithstanding the provisions of Article 12, the income
derived by the person mentioned in paragraph 1 above from his
personal activities exercised in the other Contracting State shall
also include:
a) remuneration of any kind paid for the use of or the right to
use his name, picture or other personal rights; and
b) income derived from any right for the recording and trans-
mission of his artistic or athletic performances by radio,
television or any other media,
provided that such remuneration or income is effectively con-
nected with his personal activities exercised in the other Con-
tracting State.
(3) Fließen Einkünfte im Sinne der Absätze 1 und 2 nicht dem
Künstler oder Sportler selbst, sondern einer anderen Person zu,
so können diese Einkünfte ungeachtet der Artikel 7, 14 und 15
in dem Vertragsstaat besteuert werden, in dem der Künstler
oder Sportler seine Tätigkeit ausübt.
English
(3) Where income as defined in paragraphs 1 and 2 above
accrues not to the entertainer or sportsman himself but to
another person, that income may, notwithstanding the pro-
visions of Articles 7, 14 and 15, be taxed in the Contracting
State in which the activities of the entertainer or sportsman are
exercised.
(4) Die Absätze 1 und 3 gelten nicht für Einkünfte aus der von
Künstlern oder Sportlern in einem Vertragsstaat ausgeübten
Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-
wiegend aus öffentlichen Kassen eines Staates, einem seiner
Länder oder einer ihrer Gebietskörperschaften oder von einer in
der Bundesrepublik Deutschland als gemeinnützig anerkannten
Einrichtung oder von einer Körperschaft des öffentlichen
Rechts in Singapur finanziert wird. In diesem Fall können die
Einkünfte nur in dem Vertragsstaat besteuert werden, in dem
die Person ansässig ist.
English
(4) Paragraphs 1 and 3 above shall not apply to income
accruing from the exercise of activities by artistes or sportsmen
in a Contracting State where the visit to that State is financed
entirely or mainly from public funds of a State, a Land, a
political subdivision or a local authority thereof or by a recog-
nised charitable organisation in the Federal Republic of Ger-
many or by a statutory body in Singapore. In such a case the
income shall be taxable only in the Contracting State of which
the person is a resident.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. 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 signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
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 signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 | de-singapore-2006-base | de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03 | Article 17 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-singapore-2006-base/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. 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 signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
Protokolle und spätere Instrumente
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 signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 · /library/originals/55a76bb782b64ed4b1a4ea77be1cd95ebad384d5d461c6562d2c72cbfd6f4df6.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.