(2) However, such royalties may be taxed in the Con-
tracting State from which they are derived and accord-
ing to the law of that State, but the tax so charged shall
not exceed.
a) 20 per cent of the gross amount of such payments if
they are made as consideration for the use of, or the
right to use, any copyright, excluding cinematograph
films or tapes for television or broadcasting, or any
trade mark (trade name);
b) 10 per cent of the gross amount of such payments
in all other cases.
(3) The term “royalties” as used in this Article means
payments of any kind received as a consideration for
the use of, or the right to use, any copyright, patent,
trade mark (trade name), design or model, plan, secret
formula or process, or for the use of, or the right to use,
industrial, commercial, or scientific equipment, for
information concerning industrial, commercial or scien-
tific experience, or for the use of, or the right to use,
cinematograph films or tapes for television or broad-
casting, but does not include any payment dealt with
in Article 6.
(4) The provisions of paragraphs (1) and (2) shall not
apply if the recipient of the royalties, being a resident
of a Contracting State, has in the other Contracting State
a permanent establishment with which the right or
property giving rise to the royalties is effectively con-
nected. In such a case, the provisions of Article 7 shall
apply.
(5) Royalties shall be deemed to be derived from a
Contracting State when the payor is that State itself, a
Land, a political subdivision or a local authority thereof
or a resident of that State or when the right or property
giving rise to the royalties is used in that State. Where,
however, the person paying the royalties, whether he is
a resident of a Contracting State or not, has in a Con-
tracting State a permanent establishment in connection
with which the liability to pay the royalties was incurred,
and such royalties are borne by such permanent estab-
lishment, then such royalties shall be deemed to be
derived frcm the Contracting State in which the per-
manent establishment is situated.
(6) 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 royalties paid,
having regard to the use, right or information for which
they are 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 according 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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
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 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.
Protocols and later instruments
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.
Text language and status
en · 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 12 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-liberia-1973-base/en/articles/article-12/
Source, edition and limits
Source edition
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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
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 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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription