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Germany – Venezuela · Source editionArtículo 23 Eliminación de la Doble Imposición

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1. En el caso de un residente de la República Federal de Alemania, el impuesto correspondiente se determinará de la siguiente manera: a) Las rentas obtenidas en la República de Venezuela y los elementos patrimoniales situados en este Estado que, de acuerdo con lo dispuesto en el presente Convenio, pueden someterse a imposición en el mismo, están exentos del im- puesto alemán siempre y cuando no proceda su deducción ¡conforme a lo dispuesto en la letra b). La República Federal de Alemania conserva sin embargo el derecho de tener en cuen- ta las rentas y elementos patrimoniales así exentos a efectos de far el tipo impositivo aplicable. En el caso de los dividendos la exención sólo se aplicará, si son pagados a una sociedad (que no sea de personas) resi- ¿ente de la República Federal de Alemania por una sociedad residente de la República de Venezuela cuyo capital pertenez- ca directamente por lo menos en un 15% a la sociedad alemana. Las participaciones están exentas del impuesto sobre el patri- monio en caso de que sus dividendos, siempre y cuando se paguen o se hubieran pagado, deban o hubieran debido quedar exentos conforme a lo establecido en la frase prece- dente. b) Alos impuestos alemanes sobre la renta, las sociedades y el patrimonio aplicables a las rentas obtenidas en la República de Venezuela y a los elementos patrimoniales situados en este Estado que se enumeran a continuación se les practica, teniendo presente la legislación fiscal alemana en materia de deducciones fiscales respecto a impuestos extranjeros, la deducción del impuesto venezolano que se haya pagado en ¡conformidad con la legislación venezolana y en concordancia con el presente Convenio por: aa) dividendos no comprendidos bajo la letra a); bb) intereses; ec) regalías; dd) participaciones de consejeros; ee) rentas de artistas y deportistas; = 1) bienes inmuebles y sus correspondientes rentas. Lo anterior no es aplicable si los bienes inmuebles perte- necen efectivamente a un establecimiento permanente del tipo mencionado en el articulo 7, y situado en la República de Venezuela, o a una baso fa en el sentido del artículo 14, y situada en la República de Venezuela excepto que la letra a) no sea aplicable a los beneficios del establecimiento permanente conforme a lo estableci- do en la letra d). 99) rentas indicadas en el pärrafo 5 del artículo 13; hh) rentas indicadas en el párrafo 3 del artículo 21. ©) Cuando la República de Venezuela reduzca las tasas de gravamen intemo en razón de un programa de incentivos fiscales establecido con el objeto de promover el desarrollo económico del país, que tenga carácter temporal y a los finos ¿el disfrute del crédito establecido en el párrafo anterior, el impuesto venezolano se considerará hasta los porcentajes abajo indicados, por un período de 10 años contados a partir del comienzo de los efectos del programa: aa) 15% del monto bruto en caso de dividendos menciona- dos en el subpärrafo aa) bb) 5% del monto bruto en el caso de los intereses menciona- dos en el subpárrafo bb) &&) 5% del monto bruto en caso de las regalías mencionadas en el subpárrafo co). 9) No obstante lo dispuesto en la letra a), las rentas en el sentido de los artículos 7 y 10 y los benelcios obtenidos por la enajenación del capital de explotación de un establecimiento permanente, así como los elementos patrimoniales que hayan motivado estos beneficios, sólo están exentos del impuesto alemán si el residente de la República Federal de Alemania Prueba que los ingresos del establecimiento permanente o de la sociedad proceden exclusiva 0 casi exclusivamente de trabajos activos. En cuanto a las rentas en el sentido del artículo 10 y a los elementos patrimoniales que las hayan motivado, la exención también es aplicable en caso de que los dividendos procedan de participaciones en otras sociedades residentes de la Repú- blica de Venezuela que realicen trabajos activos y en las que la sociedad que efectúe el último reparto tenga una participa- ción de más del 25%. Constituyen trabajos activos la producción y venta de bienes o mercancías, el asesoramiento y servicios técnicos y los nego- cios bancarios y de seguros realizados en la República de Venezuela, Si no se acredita este extremo, sólo se aplicará el procedi miento de deducción establecido en la letra b). sin perjuicio de la deducción ficticia conforme a la letra c).

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2. En el caso de un residente de la República de Venezuela, el impuesto correspondiente se determinará como sigue: Cuando un residente de la República de Venezuela obtiene rentas que, conforme a las disposiciones del presente Convenio, son imponibles en la República Federal de Alemania, éstas están exentas del impuesto sobre la renta venezolano.

PDF page · 14

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
Citation: BGBl. 1996 II S. 727
SHA-256: 8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff

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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
Citation: BGBl. 1996 II S. 727
SHA-256: 8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff

BGBl. 1996 II S. 727 · /library/originals/8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff.pdf

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