(1) For the purposes of this Agreement the term “per-
manent establishment” means a fixed place of business
in which the business of the enterprise is wholly or
partly carried on.
(2) The term “permanent establishment” shall include
especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop;
f} a mine, quarry or other place of extraction of natural
resources;
g) a building site or construction or assembly project
which exists for more than six months.
(3) The term “permanent establishment” shall not be
deemed to include:
a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging
to the enterprise;
b
=
the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose
of storage, display or delivery;
the maintenance of a stock of goods or merchandise
Cc
belonging to the enterprise solely for the purpose
of processing by another enterprise;
d
the maintenance of a fixed place of business solely for
the purpose of purchasing goods or merc andise,
or for collecting information, for the enterprise;
the maintenance of a fixed place of business solely
e
for the purpose of advertising, for the supply of in-
formation, for scientific research or for similar ac-
tivities which have a preparatory or auxiliary charac-
ter, for the enterprise.
(4} A person acting in a Contracting State on behalf
of an enterprise of the other Contracting State—other
than an agent of an independent status to whom para-
graph (5) applies—shall be deemed to be a permanent
establishment in the first-mentioned State if:
a) he has, and habitually exercises in that State, an
authority to conclude contracts in the name of the
enterprise, unless his activities are limited to the
purchase of goods or merchandise for the enterprise;
or
he has, and habitually exercises in that State, an
b
authority to fill orders on behalf of the enterprise from
a stock of goods or merchandise which he maintains
in that State and which belong to the enterprise.
(5) An enterprise of a Contracting State shall not be
deemed to have a permanent establishment in the other
Contracting State merely because it carries on business
in that other State through a broker, general commission
agent or any other agent of an independent status, where
such persons are acting in the ordinary course of their
business.
(6) The fact that a company which is a resident of a
Contracting State controls or is controlled by a company
which is a resident of the other Contracting State, or
which carries on business in that other State (whether
through a permanent establishment or otherwise), shall
not of itself make either company a permanent establish-
ment of the other.
(7) Notwithstanding any other provision of this Ar-
ticle, an enterprise of a Contracting State which is
regularly engaged in the business of furnishing personal
services, shall be deemed to have a permanent establish-
ment in the other Contracting State, if a person or
persons, being employees of such enterprise and sent by
such enterprise for the purposes of performing such
services, are present in that other State for performing
such services in respect of the same project for a period
or periods exceeding in the aggregate six months during
any twelve-month period.
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 5 | 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-5/
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