Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Zinsen, die aus einem Vertragstaat stammen und
von einer in dem anderen Vertragstaat ansässigen Person
bezogen werden, können in dem anderen Staat besteuert
werden.
English
(1) Interest derived from a Contracting State by a
resident of the other Contracting State may be taxed in
that other State.
(2) Diese Zinsen können jedoch in dem Vertragstaat,
aus dem sie stammen, nach dem Recht dieses Staates be-
steuert werden; die Steuer darf aber nicht übersteigen:
a) 10 vom Hundert des Bruttobetrages der Zinsen, wenn
der Empfänger eine Bank oder ein sonstiges Kredit-
institut ist;
b) 20 vom Hundert des Bruttobetrages der Zinsen in allen
anderen Fällen.
English
(2) However, such interest may be taxed in the Con-
tracting State from which it is derived, and according
to the law of that Contracting State, but the tax so
charged shall not exceed:
a) 10 per cent of the gross amount of such interest, if
the recipient is a bank or other financial institution;
b) in all other cases, 20 per cent of the gross amount
of such interest.
(3) Ungeachtet des Absatzes 2 gilt folgendes:
a) Zinsen, die aus der Bundesrepublik Deutschland stam-
men und an die liberianische Regierung gezahlt wer-
den, sind von der deutschen Steuer befreit;
b) Zinsen, die aus Liberia stammen und an die deutsche
Regierung, die Deutsche Bundesbank, die Kreditanstalt
für Wiederaufbau oder die Deutsche Gesellschaft für
wirtschaftlihe Zusammenarbeit (Entwicklungsgesell-
schaft) gezahlt werden, sind von der liberianischen
Steuer befreit.
Die zuständigen Behörden der Vertragstaaten bestimmen
im gegenseitigen Einvernehmen alle sonstigen staatlichen
Einrichtungen, auf die dieser Absatz Anwendung findet.
English
(3) Notwithstanding the provisions of paragraph (2),
a) interest derived from the Federal Republic of Germany
and paid to the Liberian Government shall be exempt
from German tax;
bh
interest derived from Liberia and paid to the German
Government, the Deutsche Bundesbank, the Kredit-
anstalt fir Wiederaufbau or to the Deutsche Gesell-
schaft für wirtschaftliche Zusammenarbeit (Entwick-
lungsgesellschaft) shall be exempt from Liberian tax.
The competent authorities of the Contracting States shall
determine by mutual agreement any other governmental
institution to which this paragraph shall apply.
(4) Der in diesem Artikel verwendete Ausdruck ,Zin-
sen” bedeutet Einkünfte aus öffentlichen Anleihen, aus
Schuldverschreibungen, auch wenn sie durch Pfandrechte
an Grundstücken gesichert oder mit einer Gewinnbeteili-
gung ausgestattet sind, und aus Forderungen jeder Art
sowie alle anderen Einkünfte, die nach dem Steuerrecht
des Staates, aus dem sie stammen, den Einkünften aus
Darlehen gleichgestellt sind.
English
(4) The term "interest" as used in this Article means
income from Government securities, bonds or debentures,
whether or not secured by mortgage and whether or not
carrying a right to participate in profits, and debt-claims
of every kind as well as all other income assimilated to
income from money lent by the taxation law of the
State from which the income is derived.
(5) Absätze 1 und 2 sind nicht anzuwenden, wenn der
in einem Vertragstaat ansässige Empfänger der Zinsen
in dem anderen Vertragstaat eine Betriebstätte hat und
die Forderung, für die die Zinsen gezahlt werden, tat-
sächlich zu dieser Betriebstätte gehört. In diesem Fall ist
Artikel 7 anzuwenden.
English
(5) The provisions of paragraphs (1) and (2) shall not
apply if the recipient of the interest, being a resident of
a Contracting State, has in the other Contracting State
a permanent establishment with which the debt-claim
from which the interest arises is effectively connected.
In such a case, the provisions of Article 7 shall apply.
(6) Zinsen gelten dann als aus einem Vertragstaat
stammend, wenn der Schuldner dieser Staat selbst, eines
seiner Länder, eine ihrer Gebietskörperschaften oder eine
in diesem Staat ansässige Person ist. Hat aber der Schuld-
ner der Zinsen, ohne Rücksicht darauf, ob er in einem
Vertragstaat ansässig ist oder nicht, in einem Vertragstaat
eine Betriebstätte und ist die Schuld, für die die Zinsen
gezahit werden, für Zwecke der Betriebstätte eingegan-
gen und trägt die Betriebstätte die Zinsen, so gelten die
Zinsen als aus dem Vertragstaat stammend, in dem die
Betriebstätte liegt.
English
(6) Interest shall be deemed to be derived from a Con-
tracting State when the payor is that State itself, a Land,
a political subdivision or a local authority thereof or a
resident of that State. Where, however, the person
paying the interest, whether he is a resident of a Con-
tracting State or not, has in a Contracting State a per-
manent establishment in connection with which the
indebtedness on which the interest is paid was incurred,
and such interest is borne by such permanent establish-
ment, then such interest shall be deemed to be derived
from the Contracting State in which the permanent estab-
lishment is situated.
(7) Bestehen zwischen Schuldner und Gläubiger oder
zwischen jedem von ihnen und einem Dritten besondere
Beziehungen und übersteigen deshalb die gezahlten Zin-
sen, gemessen an der zugrundeliegenden Forderung, den
Betrag, den Schuldner und Gläubiger ohne diese Bezie-
hungen vereinbart hätten, so wird dieser Artikel nur auf
diesen letzten Betrag angewendet. In diesem Fall kann
der übersteigende Betrag nach dem Recht jedes Vertrag-
staates und unter Berücksichtigung der anderen Bestim-
mungen dieses Abkommens besteuert werden.
English
(7) Where, owing to a special relationship between
the payor and the recipient or between both of them
and some other person, the amount of the interest paid,
having regard to the debt-claim for which it is paid,
exceeds the amount which would have been agreed upon
by the payor and the recipient in the absence of such
relationship, the provisions of this Article shall apply
only to the last-mentioned amount. In that case, the
excess part of the payments shall remain taxable ac-
cording to the law of each Contracting State, due regard
being had to the other provisions of this Agreement.
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
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
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.
Prüfstatus
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1973 II S. 1285 | de-liberia-1973-base | 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 11 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-liberia-1973-base/de/articles/article-11/
Quellen, Fassung und Grenzen
Quellenfassung
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
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
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.
Prüfstatus
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1973 II S. 1285 · /library/originals/7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.