Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens bedeutet der Ausdruck
„eine in einem Vertragstaat ansässige Person” eine Per-
son, die nach dem Recht dieses Staates dort auf Grund
ihres Wohnsitzes, ihres standigen Aufenthalts, des Ortes
ihrer Geschäftsleitung oder eines anderen ähnlichen
Merkmals steuerpflichtig ist.
English
{1) For the purposes of this Agreement, the term
“resident of a Contracting State“ means any person who,
under the law of that State, is liable to taxation therein
by reason of his domicile, residence, place of manage-
ment or any other criterion of a similar nature.
(2) Ist nach Absatz 1 eine natiirliche Person in beiden
Vertragstaaten ansässig, so gilt folgendes:
a) Die Person gilt als in dem Vertragstaat ansässig, in
dem sie über eine ständige Wohnstätte verfügt. Ver-
fügt sie in beiden Vertragstaaten über eine ständige
Wohnstätte, so gilt sie als in dem Vertragstaat an-
sässig, zu dem sie die engeren persönlichen und wirt-
schaftlichen Beziehungen hat (Mittelpunkt der Lebens-
interessen).
Kann nicht bestimmt werden, in welchem Vertragstaat
b
die Person den Mittelpunkt der Lebensinteressen hat,
oder verfügt sie in keinem der Vertragstaaten über
eine ständige Wohnstätte, so gilt sie als in dem Ver-
tragstaat ansässig, in dem sie ihren gewöhnlichen
Aufenthalt hat.
c) Hat die Person ihren gewöhnlichen Aufenthalt in
beiden Vertragstaaten oder in keinem der Vertrag-
staaten, so gilt sie als in dem Vertragstaat ansässig,
dessen Staatsangehörigkeit sie besitzt.
Besitzt die Person die Staatsangehörigkeit beider Ver-
d
tragstaaten oder keines Vertragstaates, so regeln die
zuständigen Behörden der Vertragstaaten die Frage in
gegenseitigem Einvernehmen.
English
(2) Where, by reason of the provisions of paragraph (1),
an individual is a resident of both Contracting States,
then this case shall be determined in accordance with
the following rules:
a) He shali be deemed to be a resident of the Con-
tracting State in which he has a permanent home
available to him. If he has a permanent home avail-
able to him in both Contracting States, he shall be
deemed to be a resident of the Contracting State
with which his personal and economic relations are
closest (centre of vital interests);
b
If the Contracting State in which he has his centre of
vital interests cannot be determined, or if he has not
a permanent home available to him in either Con-
tracting State, he shall be deemed to be a resident
of the Contracting State in which he has an habitual
abode;
c) If he has an habitual abode in both Contracting States
or in neither of them, he shall be deemed to be a
resident of the Contracting State of which he is a
national;
If he is a national of both Contracting States or of
d
neither of them, the competent authorities of the
Contracting States shall settle the question by mutual
agreement.
(3) Ist nach Absatz 1 eine andere als eine natürliche
Person in beiden Vertragstaaten ansässig, so regeln die
zuständigen Behörden der Vertragstaaten die Frage in
gegenseitigem Einvernehmen.
English
(3) Where, by reason of the provisions of para-
graph (t), a person other than an individual is a resident
of both Contracting States, the competent authorities
of the Contracting States shall settle the question by
mutual 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 4 | 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-4/
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.