1. A los electos del presento Convenio, a menos que de su
contexto se infiera una interpretación diferente:
a) las expresiones “un Estado Contratante” y “el otro Estado
Contratante” significan la República Federal de Alemania o la
República de Venezuela, según se derive del contexto;
b) "República Federal de Alemania” significa el territorio en el
cual es de aplicación el derecho fiscal de la República Federal
de Alemania, incluida el área adyacente al mar territorial, el
lecho y el subsuelo del mar y la columna de agua suprayacen-
te a los mismos, en la medida en que la República Federal de
Alemania ejerza en ella, de conformidad con el Derecho
Intemacional, derechos de soberanía y jurisdicción para los
fines de exploración y explotación de sus recursos natura»
les;
e) “República de Venezuela" ¡gnifca el termtorio de la República
de Venezuel
4) el término “persona” significa las personas naturales y las
sociedades;
e) el término "sociedades" significa cualquier "persona jurídica" o
entidad que se considere persona jurídica a efectos impositi-
vos;
M la expresión “bienes inmuebles” tendrá el significado que le
atribuya el derecho del Estado Contratante en que los bienes
en cuestión esten situados. Dicha expresión comprende en
todo caso los accesorios, el ganado y equipo utiizado en las
explotaciones agrícolas y forestales, los derechos a los que se
apliquen las disposiciones de derecho privado relativas a los
bienes raices, el usufructo de bienes inmuebles y los dere-
chos a percibir pagos variables o fijos por la explotación o la
concesión de la explotación de yacimientos minerales, fuentes
y otros recursos naturales; los buques, embarcaciones y aero-
naves no se consideran bienes inmuebles;
9) las expresiones "empresa de un Estado Contratante” y “em-
presa del otro Estado Contratante” significa, respectivamen-
te, una empresa explotada por un residente de un Estado
Contratante y una empresa explotada por un residente del
otro Estado Contratante;
h) el término "naciona" signilica:
aa) en relación con la República Federal de Alemania, todos
los alemanes en el sentido del párrafo 1 del artículo 116
de la ley Fundamental de la República Federal de Ale-
mania, así como todas las personas jurídicas, socieda-
des de personas y otras asociaciones de personas cons-
tituidas conforme al derecho vigente en la República
Federal de Alemania;
bb) en relación con la República de Venezuela, todas las
personas naturales que posean la nacionalidad venezo-
lana y todas las personas jurídicas, sociedades de per-
sonas y otras asociaciones de personas constituidas
conforme al derecho vigente en la República de Vene-
i) la expresión "tráfico internacional” significa todo transporte
electuado por un buque o aeronave explotado por una empre-
sa cuya sede de dirección efectiva estó situada en un Estado
Contratante, salvo cuando el buque o aeronave no sea objeto
de explotación más que entre dos puntos situados en el otro
Estado Contratante;
1) la expresión “autoridad competente” significa, en el caso de la
República Federal de Alemania, el Ministerio Federal de Ha-
cienda, y en el caso de la República de Venezuela, ol Ministe-
io de Hacienda, a través de la Dirección General Sectorial de
Rentas o la oficina que haga sus veces.
2. Para la aplicación del Convenio por un Estado Contratante,
cualquier expresión no definida en el mismo tendrá, a menos que
de su contexto se infiera una interpretación diferente, el significa-
do que se le atribuya por la legislación de este Estado relativa a
los impuestos que son objeto del Convenio. El término “legislación
de este Estado" significa principalmente la “Ley Fiscal” de ese
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
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 3 | 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-3/
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