(1)
a) Los sueldos, salarios y remuneraciones análogas, excep-
tuando los haberes pasivos, pagados por un Estado Contra-
tante, uno de sus Länder (Estados Federados), una de sus
subdivisiones políticas o una de sus entidades locales u otra
persona jurídica de derecho público de dicho Estado a una
persona física por razón de servicios prestados a los mismos
sólo podrán someterse a imposición en dicho Estado.
b) No obstante, dichos sueldos, salarios y remuneraciones aná-
logas sólo podrán someterse a imposición en el otro Estado
Contratante si los servicios se prestan en este otro Estado y
la persona física es residente del mismo y
aa) tiene la nacionalidad de este otro Estado o
bb) no ha adquirido la condición de residente de dicho Es-
tado únicamente para prestar los servicios en cuestión.
(2)
a) Los derechos pasivos abonados por un Estado Contratante,
uno de sus Länder (Estados Federados), una de sus subdivi-
siones políticas o una de sus entidades locales u otra perso-
na jurídica de derecho público de dicho Estado o proceden-
tes de un patrimonio especial establecido por este Estado,
uno de sus Länder (Estados Federados), una de sus subdivi-
siones políticas o una de sus entidades locales u otra perso-
na jurídica de derecho público a una persona física por ser-
vicios prestados a los mismos sólo podrán someterse a
imposición en dicho Estado.
b) No obstante, dichos derechos pasivos sólo podrán someter-
se a imposición en el otro Estado Contratante si la persona
física es residente del mismo y posee su nacionalidad.
(3) Las disposiciones de los Artículos 14, 15, 16 o 17 serán
de aplicación a los sueldos, salarios y remuneraciones análogas
y haberes pasivos por servicios prestados en relación con ope-
raciones de un Estado Contratante, uno de sus Länder (Estados
Federados), una de sus subdivisiones políticas o una de sus en-
tidades locales u otra persona jurídica de derecho público de di-
cho Estado.
(4) Lo establecido en el párrafo 1 se aplicará por analogía a
las remuneraciones que se paguen a los especialistas o volunta-
rios enviados a un Estado Contratante con el consentimiento del
mismo en el marco de un programa de cooperación económica
del otro Estado Contratante, de uno de sus Länder (Estados Fe-
derados), de una de sus subdivisiones políticas o de una de sus
autoridades locales, con fondos aportados exclusivamente por
este Estado Contratante, sus Länder (Estados Federados), sus
subdivisiones políticas o sus autoridades locales.
(5) Lo establecido en los párrafos 1 y 2 se aplicará también a
los sueldos, salarios y remuneraciones análogas y haberes pasi-
vos pagados a personas físicas por servicios prestados al Insti-
tuto Goethe, al Servicio Alemán de Intercambio Académico
(DAAD) y a otras instituciones similares que las autoridades com-
petentes de los Estados Contratantes podrán determinar de co-
mún acuerdo. En caso de que tales remuneraciones no se gra-
ven en el Estado fundador de la institución, se aplicará lo
establecido en el Artículo 14.
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | de-uruguay-2011-base | de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24 | Article 18 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-18/
Source, edition and limits
Source edition
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) · /library/originals/667e0fe4d6123995a5bb8124de801e6d14288e982d049071aec0a47c38dcb0f4.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.