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Germany - Austria Tax Treaty (as amended by 2010 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Artistes and Sportsmen

(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as a sportsman, such as a theatre, 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. Notwithstanding also the provisions of Article 12, remuneration of any kind that is paid for the use or the right of use of the name, image or other personal rights may be taxed in that other State even if no personal activity is exercised there. The same shall apply to income from permission for recordings or broadcasts of artistic or athletic events by radio or television.

(2) If income of the type named in paragraph (1) is not paid to the artiste or athlete himself but to another person, the income of that person may be taxed in the Contracting State from which he originates, notwithstanding the provisions of Articles 7, 12, 14 and 15.

(3) The provisions of paragraphs (1) and (2) of this Article shall not apply to income from activities performed by artistes or athletes in a Contracting State if their presence in that State is wholly or primarily funded with state funds of the other Contracting State, one of its federal states (Lander) or one of its administrative-territorial entities or by an organization recognized in that other State as a nonprofit organization. In such a case, the income may be taxed in only the Contracting State of which the artiste or sportsman is a resident.