Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-
sellschaft an eine im anderen Vertragsstaat ansässige Person
zahlt, können in dem Vertragsstaat, in dem die die Dividenden
zahlende Gesellschaft ansässig ist, nach dem Recht dieses Staa-
tes besteuert werden; die Steuer darf aber, wenn der Empfänger
der Dividenden der Nutzungsberechtigte ist, nicht übersteigen:
8) 5 vom Hundert des Bruttobetrags der Dividenden, die an eine
Gesellschaft (jedoch keine Personengesellschaft) gezahlt
werden, die über mindestens 15 vom Hundert des Kapitals der
die Dividenden zahlenden Gesellschaft verfügt, und
b) 15 vom Hundert des Bruttobetrags der Dividenden in allen
anderen Fällen.
Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in
bezug auf die Gewinne, aus denen die Dividenden gezahlt wer-
den.
Español
1. Los dividendos pagados por una sociedad residente de un
Estado Contratante a un residente del otro Estado Contratante
pueden someterse a imposición en el Estado Contratante en que
resida la sociedad que pague los dividendos, y según la legisla-
ción de este Estado; pero si el perceptor de los dividendos es el
beneficiario efectivo el impuesto así exigido no podrá exceder
del
8) 5% del importe bruto de los dividendos pagados a una socie-
dad (que no sea de personas) que tiene por lo menos un 15%.
del capital de la sociedad que paga los dividendos y
b) 15% del importe bruto de los dividendos en todos los otros
casos.
Este párrafo no afecta a la imposición de la sociedad respecto de
los beneficios con cargo a los que se paguen los dividendos.
(2) Der in diesem Artikel verwendete Ausdruck „Dividenden“
bedeutet:
a) Einkünfte aus Aktien, Genußrechten oder Genußscheinen,
Kuxen, Gründeranteilen oder anderen Rechten, ausgenom-
men Forderungen, mit Gewinnbetelligung und
b) sonstige Einkünfte, die nach dem Recht des Staates, in dem
die ausschúttende Gesellschaft ansässig ist, den Einkünften
aus Aktion steuerlich gleichgestellt sind
Español
2. El t6rmino "ci idendos” empleado en el presente artículo
significa:
8) los rendimientos de las acciones o bonos de disfrute, de las
partes de minas, de las partes de fundador u otros derechos,
excepto los de crédito, que permitan participar en los benefi-
los, y
b) otras rentas sujetas al mismo régimen fiscal que los rendi-
mientos de las acciones por la legislación del Estado en que
resida la sociedad que las distribuya.
(8) Absatz 1 ist nicht anzuwenden, wenn der in einem Vertrags-
staat ansässige Nutzungsberechtigte im anderen Vertragsstaat, in
dem die die Dividenden zahlende Gesellschaft ansässig ist, eine
gewerbliche Tätigkeit durch eine dort gelegene Betriebsstätte
oder eine selbständige Arbeit durch eine dort gelegene feste
Einrichtung ausübt und die Beteiligung, für die die Dividenden
gezahlt werden, tatsächlich zu dieser Betriebsstätte oder festen
Einrichtung gehört. In diesem Fall ist Artikel 7 beziehungsweise
Artikel 14 anzuwenden.
Español
3. Las disposiciones del párrafo 1 no se aplican si el beneficiario
electivo de los dividendos, residente de un Estado Contratante,
ejerce en el otro Estado Contratante, del que es residente la
sociedad que paga los dividendos, una actividad industrial o
comercial a través de un establecimiento permanente aquí situa-
do 0 presta trabajos independientes por medio de una base fija
aquí situada con los que la participación que genera los dividen-
dos esté vinculada efectivamente, En estos casos se aplican las
disposiciones del artículo 7 o del artículo 14, según proceda.
(4) Bezieht eine in einem Vertragsstaat ansässige Geselischan
Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darl
dieser andere Staat weder die von der Gesellschaft gezahlten
Dividenden besteuern, es sei denn, daß diese Dividenden an eine
m anderen Staat ansässige Person gezahlt werden oder daß die
Beteiligung, für die die Dividenden gezahlt werden, tatsächlich zu
einer im anderen Staat gelegenen Betriebsstätte oder festen
Einrichtung gehört, noch Gewinne der Gesellschaft einer Steuer
für nichtausgeschúttele Gewinne unterwerfen, selbst wenn die
gezahlten Dividenden oder die nichtausgeschüfteten Gewinne
‚ganz oder teilweise aus im anderen Staat erzielten Gewinnen
der Einkünften bestehen.
Español
4. Cuando una sociedad residente de un Estado Contratante
obtenga beneficios o rentas procedentes del otro Estado Contra-
tante, este otro Estado no puede exigir ningún impuesto sobre los
dividendos pagados por la sociedad, salvo en la medida en que
estos dividendos sean pagados a un residente de este otro
Estado o la participación que genere los dividendos estó vincula-
da efectivamente a un establecimiento permanente o a una base
fia situada en este otro 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 o rentas proceden-
tes de este otro Estado.
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
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 page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. 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. 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-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
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 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). 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. 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 sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. 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. 1996 II S. 727 | de-venezuela-1996-base | de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06 | Article 10 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-venezuela-1996-base/de/articles/article-10/
Quellen, Fassung und Grenzen
Quellenfassung
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
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 page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. 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. 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-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
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 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). 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. 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 sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. 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. 1996 II S. 727 · /library/originals/8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff.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.