(1) Dieses Abkommen berührt nicht die diplomatischen
und konsularischen Vorrechte nach den allgemeinen Re-
geln des Vélkerrechts oder auf Grund besonderer inter-
nationaler Vereinbarungen.
(2) Soweit Einkünfte oder Vermögen wegen der einer
Person nach den allgemeinen Regeln des Völkerrechts
oder auf Grund besonderer internationaler Vereinbarun-
gen zustehenden Vorrechte im Empfangsstaat nicht be-
steuert werden, steht das Besteuerungsrecht dem Ent-
sendestaat zu.
(3) Bei Anwendung des Abkommens gelten die Ange-
hörigen einer diplomatischen oder konsularischen Ver-
tretung, die ein Vertragstaat im anderen Vertragstaat
oder in einem dritten Staat unterhält, sowie die ihnen
nahestehenden Personen als im Entsendestaat ansässig,
wenn sie die Staatsangehörigkeit des Entsendestaates
besitzen und dort zu den Steuern vom Einkommen und
vom Vermögen wie in diesem Staat ansässige Personen
herangezogen werden.
Citation to select or copy
Germany / Liberia; BGBl. 1973 II S. 1285; edition de-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06; article 27; Deutsch; unreviewed source text, current applicability unverified; /editions/de-liberia-1973-base/de/articles/article-27/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1973-09-06
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1970-11-25
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1970-11-25; consent law 1973-08-30; gazette publication 1973-09-06. Edition ID year is not a signature date. Treaty entry into force: 1974-04-25. Roster general application: 1970-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. April 1974. 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.
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Liberia R-A V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 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.
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-liberia-1973-base/. Exact physical-page spans and unresolved OCR at /review/de-liberia-1973-base/evidence/. Source-page links are page references, not verified paragraph alignment.