(1) Im Sinne dieses Abkommens bedeutet der Ausdruck
„Betriebsstätte” eine feste Geschäftseinrichtung, durch die die
Tätigkeit eines Untemehmens ganz oder teilweise ausgeübt
wird.
(3) Eine Bauausführung oder Montage ist nur dann eine Bo-
triebsstátte, wenn ihre Dauer zwölf Monate ab dem tatsächlichen
Beginn der entsprechenden Arbeiten überschreitet.
(6) Ist eine Person, mit Ausnahme eines unabhängigen Verre-
ters im Sinne des Absatzes 6, für ein Untemehmen tátig und
besitzt sie in einem Vertragsstaat die Volmacht, im Namen des
Untemehmens Verträge abzuschließen, und úbt sie die Volmacht
(dort gewöhnlich aus, so wird das Unternehmen ungeachtet der
Absätze 1 und 2 so behandelt, als habe es in diesem Staat für alle
von der Person für das Unternehmen ausgeübten Tätigkeiten eine
Betriebsstätte, es sei denn, die Tätigkeiten der Person beschrän-
Ken sich auf die in Absatz 4 genannten Tätigkeiten, die, würden
sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-
riohtung nach dem genannten Absatz nicht zu einer Betriebsstätte
machen.
(6) Ein Unternehmen wird nicht schon deshalb so behandelt, als
habe es eine Betriebsstätte in einem Vertragsstaat, weil es dort
seine Tätigkeit durch einen Makler, Kommissionär oder einen
anderen unabhängigen Vertreter ausübt, sofern diese Personen
im Rahmen ihrer ordentlichen Geschäftstätigkeit handeln.
(M Allein dadurch, daß eine in einem Vertragsstaat ansässige
Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-
schaft beherrscht wird, die im anderen Vertragsstaat ansässig ist
oder dort (entweder durch eine Betriebsstätte oder auf andere
Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaften
Zur Betriebsstätte der anderen.
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 5 | 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-5/
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.