1. Los intereses procedentes de un Estado Contratante y paga-
dos a un residente del otro Estado Contratante pueden someterse
a imposición en el Estado Contratante del que procedan, y de
acuerdo con la legislación de este Estado; pero el impuesto así
exigido no puede exceder del 5 por ciento del importe bruto de los
intereses si el perceptor de los mismos es el beneficiario efec-
two,
2. No obstante las disposiciones del párrafo 1, se aplicarán las
siguientes reglas:
a), Los intereses procedentes de la República Federal de Alema-
nia y pagados al Gobiemo de la República de Venezuela,
Fondo de Inversiones de Venezuela, Fondo de Financiamien-
to de las Exportaciones y el Banco Central de Venezuela,
están exentos del impuesto alemán;
b) los intereses procedentes de la República de Venezuela y
pagados al Gobiemo de la República Federal de Alemania, al
Deutsche Bundesbank, al Kreditanstalt for Wiederaufbau o a
ta Deutsche Investitions- und Entwicklungsgesellschatt y los
intereses procedentes de préstamos avalados o financiados a
través de una cobertura del Gobiemo Alemán (Hermes) están
exentos del impuesto venezolano.
3. El término “intereses”, empleado en el presente artículo,
significa los rendimientos de créditos de cualquier naturaleza, con
/ sin garantías hipotecarias o cláusula de participación en los
beneficios del deudor, y especialmente las rentas de fondos
públicos y bonos u obligaciones, incluidas las primas y lotes
unidos a estos titulos. Las penalizaciones por mora en el pago no
se'consideran como intereses a efectos del presente artículo.
4. Las disposiciones de los pärrafos 1 y 2 no se aplican si el
beneficiario efectivo de los intereses, residente de un Estado
Contratante, ejerce en el otro Estado Contratante del cual proce-
den los intereses, una actividad industrial o comercial por medio
de un establecimiento permanente situado en este otro Estado o
presta servicios profesionales por medio de una base fa situada
en él, con los que el crédito que genera los intereses estó
vinculado efectivamente. En estos casos se aplican las disposi-
ciones del artículo 7 o del articulo 14, según proceda.
5. Los intereses se consideran procedentes de un Estado
Contratante cuando el deudor es el propio Estado, uno de sus
Estados Federados, una de sus subdivisiones políticas o de sus
entidades locales o un residente de este Estado. Sin embargo,
cuando el deudor de los intereses, sea o no residente de un
Estado Contratante, tenga en un Estado Contratante un estableci-
miento permanente o una base fa en relación con los cuales se
haya contraido la deuda que da orígen al pago de los intereses y
que soporten la carga de los mismos, éstos se considerarán como
procedentes del Estado Contratante donde este situado el esta-
blecimiento permanente o la base fia
6. Cuando, por razón de las relaciones especiales existentes
entre el deudor y el beneficiario efectivo de los intereses o de las
que uno y otro mantengan con terceros, el importe de los intere-
ses pagados, habida cuenta del crédito por el que se paguen,
exceda del que hubieran convenido el deudor y el acreedor en
ausencia de tales relaciones, las disposiciones de este artículo no
se aplican más que a este último importe. En este caso el exceso
podrá someterse a imposición, de acuerdo con la legislación de
cada Estado Contratante, teniendo en cuenta las demás disposi-
ciones del presente Convenio.
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
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
es · 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 11 | es | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-venezuela-1996-base/es/articles/article-11/
Source, edition and limits
Source edition
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
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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 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.
Protocols and later instruments
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.
Text language and status
es · authentic-language-transcription · machine-transcription