(2) However, such interest may be taxed in the Con-
tracting State in which it arises and according to the law
of that State, but the tax so charged shall not exceed:
(a) 10 per cent of the gross amount of the interest if the
interest is received by a bank, recognized as a bank-
ing institution under the laws of that State;
(b) 12.5 per cent of the gross amount of the interest in
all other cases.
(3) Notwithstanding the provisions of paragraph (2),
(a) interest arising in the Federal Republic of Germany
and paid to the Jamaican Government shall be
exempt from German tax;
(b
interest arising in Jamaica and paid to the German
Government, the Deutsche Bundesbank, the Kreditan-
stalt fir Wiederaufbau or the Deutsche Gesellschaft
für wirtschaftliche Zusammenarbeit (Entwicklungsge-
sellschatt) shall be exempt from Jamaican tax.
The competent authorities of the Contracting States shall
determine by mutual agreement any other governmental
institution to which this paragraph shall apply.
(4) The term interest“ as used in this Article means
income from Government securities, bonds or deben-
tures, whether or not secured by mortgage and whether
or not carrying a right to participate in profits, and debt-
claims of every kind as well as all other income assi-
milated to income from money lent by the taxation law
of the State in which the income arises.
(5) The provisions of paragraphs (1) and (2) shall not
apply if the recipient of the interest, being a resident of
a Contracting State, has in the other Contracting State in
which the interest arises a permanent establishment with
which the debt-claim from which the interest arises is
effectively connected. In such a case, the provisions of
Article 7 shall apply.
(6) Interest shall be deemed to arise in a Contracting
State when the payer is that State itself, a Land, a
political subdivision or a local authority thereof or a
resident of that State. Where, however, the person pay-
ing the interest, whether he is a resident of a Contract-
ing State or not, has in a Contracting State a permanent
establishment in connection with which the indebtedness
on which the interest is paid was incurred, and such
interest is borne by such permanent establishment, then
such interest shall be deemed to arise in the Contracting
State in which the permanent establishment is situated.
(7) Where, owing to a special relationship between the
payer and the recipient or between both of them and
some other person, the amount of the interest paid, hav-
ing regard to the debt-claim for which it is paid, exceeds
the amount which would have been agreed upon by the
payer and the recipient in the absence of such relation-
ship, the provisions of this Article shall apply only to
the last-mentioned amount. In that case, the excess part
of the payments shall remain taxable according to the
law of each Contracting State, due regard being had to
the other provisions of this Agreement.
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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. 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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 | de-jamaica-1976-base | de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17 | Article 11 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/en/articles/article-11/
Source, edition and limits
Source edition
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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. 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.
Text language and status
en · authentic-language-transcription · machine-transcription