Germany – Liechtenstein · source edition

Edition

de-liechtenstein-2012-base | BGBl. 2012 II S. 1462 | signed 2011-11-17 | published 2012-12-10 | Signed: 2011-11-17 | Gazette publication: 2012-12-10

Source form

Unchanged official original retained. Reader extracted from exact two-font blank-glyph CMap derivative; no OCR or inferred substantive wording.

Retrieved

2026-09-30

Human review

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 2011-11-17; consent law 2012-12-05; gazette publication 2012-12-10. Edition ID year is not a signature date. Treaty entry into force: 2012-12-19. Roster general application: 2013-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2012, 29. Oktober 2021. 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. Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only.

Protocols / MLI

Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2020-10-27, entered into force 2021-10-29, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. 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: Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2020-10-27; entry into force: 2021-10-29; general application from: 2022-01-01; limit: No later instrument text incorporated. Entry date unresolved unless explicitly stated. / separate-assistance-or-information-exchange-agreement-not-substituted; signature date: 2009-09-02; limit: Distinct scope; do not conflate with requested income/capital convention or its predecessor.

SHA-256 (locally-verified)

b8caa0ce4b4fe46e31c45f4cb19b8df9fdc33a2bb0eeb179f03b9245af9903a8

Original implementing law, German-only base treaty and integral signature protocol; not consolidated current law.

Original official source

Reading version

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