Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ungeachtet der Artikel 7 (Gewerbliche Gewinne) und 15
(Unselbständige Arbeit) 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 ausge-
übten Tätigkeit bezieht, im anderen Staat besteuert werden, es
sei denn, dass der Betrag der von dem Künstler oder Sportler
bezogenen Einnahmen aus dieser Tätigkeit einschließlich der
ihm erstatteten oder für ihn übernommenen Kosten 20 000 $
(zwanzigtausend US-Dollar) oder den Gegenwert in Euro für
das betreffende Kalenderjahr nicht übersteigt.
English
1. Notwithstanding the provisions of Articles 7 (Business
Profits) and 15 (Dependent Personal Services), income derived
by a resident of a Contracting State as an entertainer (such as a
theater, motion picture, radio or television artiste, or a
musician), or as an athlete, from his personal activities as such
exercised in the other Contracting State may be taxed in that
other State, except where the amount of the gross receipts
derived by such entertainer or athlete, including expenses
reimbursed to him or borne on his behalf, from such activities
does not exceed $ 20,000 (twenty thousand United States
dollars) or its equivalent in Euro for the calendar year
concerned.
(2) Fließen Einkünfte aus einer von einem Künstler oder
Sportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit
nicht dem Künstler oder Sportler, sondern einer anderen Person
zu, so können diese Einkünfte der anderen Person ungeachtet
des Artikels 7 (Gewerbliche Gewinne) in dem Vertragsstaat be-
steuert werden, in dem der Künstler oder Sportler seine Tätig-
keit ausübt, es sei denn, es wird nachgewiesen, dass weder der
Künstler oder Sportler noch eine ihm nahestehende Person un-
mittelbar oder mittelbar in irgendeiner Weise an den Gewinnen
jener anderen Person – einschließlich später zu zahlender Ver-
gütungen, Gratifikationen, Honorare, Dividenden, Anteile am
Gewinn einer Personengesellschaft oder anderer Einkünfte
oder sonstiger Ausschüttungen – beteiligt ist.
English
2. Where income in respect of activities exercised by an
entertainer or an athlete in his capacity as such accrues not to
the entertainer or athlete but to another person, that income of
that other person may, notwithstanding the provisions of Article
7 (Business profits) be taxed in the Contracting State in which
the activities of the entertainer or athlete are exercised, unless it
is established that neither the entertainer or athlete nor persons
related thereto participate directly or indirectly in the profits of
that other person in any manner, including the accrual or receipt
of deferred remuneration, bonuses, fees, dividends, partnership
income, or other income or distributions.
(3) Die Absätze 1 und 2 gelten nicht für die Einkünfte aus der
von Künstlern oder Sportlern in einem Vertragsstaat ausgeüb-
ten Tätigkeit, wenn der Aufenthalt in diesem Staat in wesentli-
chem Umfang unmittelbar oder mittelbar aus öffentlichen Kas-
sen des anderen Vertragsstaats oder einer seiner Gebietskör-
perschaften unterstützt wird. In diesem Fall können die Einkünf-
te nur in dem Vertragsstaat besteuert werden, in dem der
Künstler oder Sportler ansässig ist.
English
3. The provisions of paragraphs 1 and 2 shall not apply to
income derived from activities performed in a Contracting State
by entertainers or athletes if the visit to that State is substantially
supported, directly or indirectly, by public funds of the other
Contracting State or a political subdivision or a local authority
thereof. In such a case the income shall be taxable only in the
Contracting State of which the entertainer or athlete is a
resident.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 17 | de | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/de/articles/article-17/
Quellen, Fassung und Grenzen
Quellenfassung
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Quellenform
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Quellenumfang
Exact officially published consolidation, not a privately synthesized or certified current-law text
Abgerufen
2026-09-30
Text- und Sprachumfang
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Prüfstatus
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Aktualität
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 611 · /library/originals/c712844fbd49d928461286efcca93ac57da6ead9def96d0efea940d3ad2333fd.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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