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Germany / Liberia · English

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Contents

Article 1 Personal scope

Article 2 Taxes covered

Article 3 General definitions

Article 4 Fiscal domicile

Article 5 Permanent establishment

Article 6 Immovable property

Article 7 Business profits

Article 8 Ships and Aircraft

Article 9 Related persons

Article 10 Dividends

Article 11 Interest

Article 12 Royalties

Articte 13 Capital gains

Article 14 Independent personal services

Article 15 Dependent personal services

Article 16 Directors’ fees

Article 17 Artists and Athletes

Article 18 Public funds

Article 19 Pensions and Annuities

Article 20 Teachers and Students

Article 21 Income in special cases

Article 22 Capital

Article 23 Relief from double taxation

Article 24 Non-discrimination

Article 25 Mutua! agreement procedure

Article 26 Exchange of information

Article 27 Diplomatic and consular privileges

Article 28 Land Berlin

Article 29 Entry into force

Article 30 Termination