(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art
der Erhebung, für Steuern vom Einkommen und vom Ver-
mögen, die für Rechnung eines der beiden Vertragstaaten,
seiner Länder oder einer ihrer Gebietskörperschaften er-
hoben werden.
(2) Als Steuern vom Einkommen und vom Vermögen
gelten alle Steuern, die vom Gesamteinkommen, vom
Gesamtvermögen oder von Teilen des Einkommens oder
des Vermögens erhoben werden, einschließlich der Steuern
vom Gewinn aus der Veräußerung beweglichen oder un-
beweglichen Vermögens sowie der Steuern vom Ver-
mögenszuwachs.
(3) Zu den zur Zeit bestehenden Steuern, für die dieses
Abkommen gilt, gehören insbesondere
a) in der Bundesrepublik Deutschland:
die Einkommensteuer einschließlich der Ergänzungs-
abgabe zur Einkommensteuer,
die Körperschaftsteuer einschließlich der Ergänzungs-
abgabe zur Körperschaftsteuer,
die Vermögensteuer,
die Gewerbesteuer und
die Grundsteuer
(im folgenden als „deutsche Steuer“ bezeichnet);
b) in Liberia:
die Einkommensteuer (income tax),
die Notabgabe (austerity tax),
die Grundpachtsteuer (realty lease tax),
die Grundsteuer (real property tax) und
jede andere nach liberianishem Recht erhobene
Steuer vom Einkommen oder vom Vermögen ein-
schließlich der unter Section 151 des Liberian Internal
Revenue Code fallenden Steuern
(im folgenden als „liberianische Steuer” bezeichnet).
(4) Dieses Abkommen gilt auch für alle Steuern gleicher
oder ähnlicher Art, die künftig neben den zur Zeit be-
stehenden Steuern oder an deren Stelle erhoben werden.
(5) Die Bestimmungen dieses Abkommens über die Be-
steuerung des Einkommens oder des Vermögens gelten
entsprechend für die nicht nach dem Einkommen oder dem
Vermögen berechnete deutsche Gewerbesteuer.
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 2 | 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-2/
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.