Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dividenden, die eine in einem Vertragsstaat ansässige
Gesellschaft an eine in dem anderen Vertragsstaat ansässige
Person zahit, können in dem Vertragsstaat, in dem die die |
denden zahlende Gesellschaft ansässig ist, nach dem Recht
dieses Staates besteuert werden; die Steuer darf aber 15 vom
Hundert des Bruttobetrags der Dividenden nicht übersteigen.
Español
1.Los dividendos pagados por una sociedad domiciliada en
un Estado Contratante a una persona domiciliada en el otro
Estado Contratante serán gravables en el Estado Contratante
en que está domiciliada la sociedad que pague los dividendos
y de acuerdo con la legislación de este Estado, pero el
impuesto asi exigido no puede exceder del 15% del monto
bruto de los dividendos.
(2) Die in Absatz 1 vorgesehene Begrenzung ist jedoch im
Fall der Republik Ecuador nicht anzuwenden auf Dividenden,
die eine in diesem Vertragsstaat ansässige Gesellschaft an
eine in der Bundesrepublik Deutschland ansässige Person
zahlt, solange nach ecuadorianischem Recht die von ausge-
schütteten und von nichtausgeschütteten Gewinnen erho-
bene Steuer auf die Steuer von den Dividenden angerechnet
wird,
Español
2. Sin embargo, la limitación prevista en el párrafo 1, no se
aplica en el caso de la República del Ecuador, respecto de los
dividendos que, una sociedad domiciliada en este Estado Con-
tratante pague a una persona domiciliada en la República
Federal de Alemania, siempre que, según la legislación ecua-
toriana el impuesto sobre los beneficios sean distribuidos o no,
se tome en cuenta para el impuesto sobre dividendos.
(8) Der in diesem Artikel verwendete Ausdruck „Dividen-
den” bedeutet Einkünfte aus Aktien oder anderen Beteiligun-
gen an Kapitalgeselischaften, Kuxen, Gründeranteilen oder
anderen Rechten - ausgenommen Forderungen - mit Gewinn-
beteiligung sowie aus sonstigen Gesellschaftsanteilen stam-
mende Einkünfte, die nach dem Steuerrecht des Staates, in
dem die ausschüttende Gesellschaft ansässig ist, den Ein-
kúnften aus Aktien gleichgestellt sind, sowie im Fall der Bun-
desrepublik Deutschland Einkünfte eines stillen Gesellschat-
ters aus seiner Beteiligung als stiller Gesellschafter und Aus-
schüttungen auf Anteilscheine an einem Investmentvermögen.
Español
3. El término “dividendos” empleado en el presente articulo.
"comprende los rendimientos de las acciones o participaciones
en sociedades de capital, de las participaciones mineras, de
las acciones de fundador, o de otros derechos, excepto los de
crédito, que permitan participar en los beneficios, asi como las
rentas de otras participaciones sociales, asimiladas a los ren-
dimientos de las acciones por la tegistación tributaria del
Estado en que está domiciliada la sociedad que las distribuya:
y en el caso de la República Federal de Alemania los rendi-
mientos obtenidos por un cuenta-participe de su participación
oculta, y las distribuciones a las acciones de capitales de fon-
dos mutuos.
(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in
einem Vertragsstaat ansässige Empfänger der Dividenden in
dem anderen Vertragsstaat, in dem die die Dividenden zah-
ende Gesellschaft ansässig ist, eine Betriebsstätte hat und
die Beteiligung, für weiche die Dividenden gezahlt werden, tat-
sächlich zu dieser Betriebsstätte gehört. In diesem Fallist Arti-
kei 7 über Unternehmensgewinne anzuwenden.
Español
4. Las disposiciones de los párrafos 1 y 2 no se aplican si el
beneficiario de los dividendos, domiciliados en un Estado Con-
tratante, tiene en el otro Estado Contratante en el que esta
domiciliada ta sociedad que paga los dividendos, un estable-
cimiento permanente con el que la participación que genere
los dividendos está vinculada efectivamente. En este caso se
aplican las disposiciones del articulo 7 sobre los beneficios de
empresas.
(5) Bezieht eine in einem Vertragsstaat ansässige Gesell-
schaft Gewinne oder Einkünfte aus dem anderen Vertrags-
staat, so darf dieser andere Staat weder die Dividenden
besteuern, welche die Gesellschaft an nicht in diesem anderen
Staat ansässige Personen zahlt, noch Gewinne der Gesell-
schaft einer Steuer für nichtausgeschüttete Gewinne unter-
werten, selbst wenn die gezahlten Dividenden oder die nicht-
ausgeschútteten Gewinne ganz oder teilweise aus in dem
anderen Staat erzielten Gewinnen oder Einkünften bestehen.
Español
5. Cuando una sociedad domiciliada en un Estado Contra-
tante obtiene beneficios o rentas procedentes del otro Estado
Contratante, este otro Estado no puede exigir ningún impuesto
sobre los dividendos pagados por la sociedad a personas que
no estén domiciliadas en este último Estado, ni someter los
beneficios no distribuidos de la sociedad a un impuesto sobre
los mismos, aunque los dividendos pagados o los beneficios
no distribuidos consistan, total o parcialmente, en beneficios
0 rentas procedentes de este otro Estado.
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
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 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. 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. 1984 II S. 466 | de-ecuador-1984-base | de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12 | Article 10 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ecuador-1984-base/de/articles/article-10/
Quellen, Fassung und Grenzen
Quellenfassung
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
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 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. 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. 1984 II S. 466 · /library/originals/a0ce853bc5636b3b21a0bb1c9604844b48982dfce101e7e33424a0b1ce409291.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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