(1) Zinsen, die aus einem Vertragsstaat stammen und an
eine im anderen Vertragsstaat ansässige Person gezahlt wer-
den, können im erstgenannten Staat nach dessen Recht
besteuert werden; die Steuer darf aber nicht übersteigen:
a) 10 vom Hundert des Bruttobetrags der Zinsen, wenn sie im
Zusammenhang mit dem Verkauf gewerblicher, kaufmänni
scher oder wissenschaftlicher Ausrüstungen auf Kredit, für
ein von einer Bank gewährtes Darlehen jeder Art sowie im
Zusammenhang mit der Finanzierung öffentlicher Arbeiten
bezahlt werden;
b) 15 vom Hundert des Bruttobetrags der Zinsen in allen
anderen Fällen.
(2) Ungeachtet des Absatzes 1 gilt folgendes:
Zinsen, die aus der Bundesrepublik Deutschland stammen
und an die ecuadorianische Regierung und sonstige
gemeinnützige Einrichtungen und Körperschaften der
ecuadorianischen öffentlichen Hand gezahlt werden, sind
von der deutschen Steuer befreit
v Zinsen, die aus der Republik Ecuador stammen und an den
deutschen Staat, die Deutsche Bundesbank, die Kreditan-
stalt für Wiederaufbau und die Deutsche Gesellschaft für
wirtschaftliche Zusammenarbeit (Entwicklungsgesell-
schaft) gezahlt werden, sind von der ecuadorianischen
Steuer befreit,
Die zuständigen Behörden der Vertragsstaaten bestimmen in
gegenseitigem Einvernehmen die Einrichtungen und Körper-
schaften der öffentlichen Hand, auf die dieser Absatz Anwen-
dung findet.
(3) Der in diesem Artikel verwendete Ausdruck ,,Zinsen'
bedeutet Einkünfte aus öffentlichen Anleihen, aus Schuldver
schreibungen, auch wenn sie durch Pfandrechte an Grund-
stücken gesichert oder mit einer Gewinnbeteiligung ausge-
stattet sind, und aus Forderungen jeder Art sowie alle anderen
Einkünfte, die nach dem Steuerrecht des Staates, aus dem sie
stammen, den Einkünften aus Darlehen gleichgestellt sind.
(4) Der Absatz 1 ist nicht anzuwenden, wenn der in einem
Vertragsstaat ansässige Empfänger der Zinsen in dem ande-
ren Vertragsstaat, aus dem die Zinsen stammen, eine
Betriebsstätte hat und die Forderung, für weiche die Zinsen
gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört. In
diesem Fall ist Artikel 7 über Unternehmensgewinne anzuwen-
den.
(6) Zinsen gelten dann als aus einem Vertragsstaat stam-
mend, wenn der Schuldner dieser Staat selbst, eines seiner
Länder oder eine ihrer Gebietskörperschaften oder eine in
diesem Staat ansässige Person ist. Hat aber der Schuldner der
Zinsen, ohne Rücksicht darauf, ob er in einem Vertragsstaat
ansässig ist oder nicht, in einem Vertragsstaat eine Betriebs-
stätte undist die Schuld, für welche die Zinsen gezahlt werden,
für Zwecke der Betriebsstätte eingegangen und trägt die
Betriebsstätte die Zinsen, so gelten die Zinsen als aus dem
Vertragsstaat stammend, in dem die Betriebsstätte liegt.
(6) Bestehen zwischen Schuldner und Gläubiger oder zwi-
schen jedem von ihnen und einem Dritten besondere Bezie-
hungen und übersteigen deshalb die gezahlten Zinsen,
‚gemessen an der zugrundeliegenden Forderung, den Betrag,
den Schuldner und Gläubiger ohne diese Beziehungen verein-
bart hätten, so wird dieser Artikel nur auf diesen letzten Betrag
angewendet. In diesem Fall kann der übersteigende Betrag
nach dem Recht jedes Vertragsstaats und unter Berücksich-
tigung der anderen Bestimmungen dieses Abkommens
besteuert werden.
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 11 | 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-11/
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.
Source-page links are references, not human paragraph verification.