(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung unbeweglichen Vermögens im Sinne
des Artikels 6 bezieht, das im anderen Vertragsstaat liegt, können
im anderen Staat besteuert werden.
(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Veräußerung von Anteilen oder vergleichbaren Rech-
ten an einer Gesellschaft bezieht, deren Aktivvermögen zu mehr
als 50 Prozent unmittelbar oder mittelbar aus unbeweglichem
Vermögen besteht, das im anderen Vertragsstaat liegt, können
im anderen Staat besteuert werden.
(3) Gewinne aus der Veräußerung beweglichen Vermögens,
das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-
men eines Vertragsstaates im anderen Vertragsstaat hat, ein-
schließlich derartiger Gewinne, die bei der Veräußerung einer sol-
chen Betriebsstätte (allein oder mit dem übrigen Unternehmen)
erzielt werden, können im anderen Staat besteuert werden.
(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-
fahrzeugen, die im internationalen Verkehr betrieben werden, von
Schiffen, die der Binnenschifffahrt dienen, und von beweglichem
Vermögen, das dem Betrieb dieser Schiffe oder Luftfahrzeuge
dient, können nur in dem Vertragsstaat besteuert werden, in dem
sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-
mens befindet.
(5) Gewinne aus der Veräußerung des in den Absätzen 1, 2, 3
und 4 nicht genannten Vermögens können nur in dem Vertrags-
staat besteuert werden, in dem der Veräußerer ansässig ist.
(6) Bei einer natürlichen Person, die in einem Vertragsstaat
während mindestens fünf Jahren ansässig war und die im ande-
ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht
das Recht des erstgenannten Staates, bei Anteilen oder ver-
gleichbaren Rechten an Gesellschaften nach seinen innerstaat -
lichen Rechtsvorschriften bei der Person einen Vermögens -
zuwachs bis zu ihrem Ansässigkeitswechsel zu besteuern.
Besteuert der erstgenannte Vertragsstaat bei Ansässigkeits-
wechsel einer in diesem Staat bislang ansässigen natürlichen
Person den Vermögenszuwachs, so wird bei späterer Veräuße-
rung der Anteile, wenn der daraus erzielte Gewinn in dem ande-
ren Staat nach Absatz 5 besteuert wird, dieser Staat bei der Er-
mittlung des Veräußerungsgewinns als Anschaffungskosten den
Betrag zu Grunde legen, den der erstgenannte Staat im Zeitpunkt
des Wegzugs als Erlös angenommen hat.
de-liechtenstein-2012-base | BGBl. 2012 II S. 1462 | signed 2011-11-17 | published 2012-12-10 | Signed: 2011-11-17 | Gazette publication: 2012-12-10
Quellenform
Unchanged official original retained. Reader extracted from exact two-font blank-glyph CMap derivative; no OCR or inferred substantive wording.
Quellenumfang
Original implementing law, German-only base treaty and integral signature protocol; not consolidated current law.
Abgerufen
2026-09-30
Text- und Sprachumfang
German ONLY. The source closing explicitly states two originals in German. No English or other treaty-text asset, translation or parallel-language alignment is supplied. German text continues left-column then right-column on each physical page, not one language per column. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-liechtenstein-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Source-evidenced repair only: code00 /space in two original CFF fonts mapped from U+0007 to U+0020. Every native text-show byte round-trips; all physical page renders identical. Source hyphens, spacing and spelling otherwise not corrected.
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 2011-11-17; consent law 2012-12-05; gazette publication 2012-12-10. Edition ID year is not a signature date. Treaty entry into force: 2012-12-19. Roster general application: 2013-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2012, 29. Oktober 2021. 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. Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2020-10-27, entered into force 2021-10-29, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. 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: Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2020-10-27; entry into force: 2021-10-29; general application from: 2022-01-01; limit: No later instrument text incorporated. Entry date unresolved unless explicitly stated. / separate-assistance-or-information-exchange-agreement-not-substituted; signature date: 2009-09-02; limit: Distinct scope; do not conflate with requested income/capital convention or its predecessor.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1462 | de-liechtenstein-2012-base | de-liechtenstein-2012-base | BGBl. 2012 II S. 1462 | signed 2011-11-17 | published 2012-12-10 | Signed: 2011-11-17 | Gazette publication: 2012-12-10 | Article 13 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-liechtenstein-2012-base/de/articles/article-13/
Quellen, Fassung und Grenzen
Quellenfassung
de-liechtenstein-2012-base | BGBl. 2012 II S. 1462 | signed 2011-11-17 | published 2012-12-10 | Signed: 2011-11-17 | Gazette publication: 2012-12-10
Quellenform
Unchanged official original retained. Reader extracted from exact two-font blank-glyph CMap derivative; no OCR or inferred substantive wording.
Quellenumfang
Original implementing law, German-only base treaty and integral signature protocol; not consolidated current law.
Abgerufen
2026-09-30
Text- und Sprachumfang
German ONLY. The source closing explicitly states two originals in German. No English or other treaty-text asset, translation or parallel-language alignment is supplied. German text continues left-column then right-column on each physical page, not one language per column. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-liechtenstein-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Source-evidenced repair only: code00 /space in two original CFF fonts mapped from U+0007 to U+0020. Every native text-show byte round-trips; all physical page renders identical. Source hyphens, spacing and spelling otherwise not corrected.
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 2011-11-17; consent law 2012-12-05; gazette publication 2012-12-10. Edition ID year is not a signature date. Treaty entry into force: 2012-12-19. Roster general application: 2013-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2012, 29. Oktober 2021. 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. Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2020-10-27, entered into force 2021-10-29, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. 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: Later instruments listed above are not incorporated. No exhaustive later-2026 or BEPS-MLI verification; absence of a relationship is not proof of non-application. No qualified human wording, completeness or accuracy approval. Binary hash proves identity only. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2020-10-27; entry into force: 2021-10-29; general application from: 2022-01-01; limit: No later instrument text incorporated. Entry date unresolved unless explicitly stated. / separate-assistance-or-information-exchange-agreement-not-substituted; signature date: 2009-09-02; limit: Distinct scope; do not conflate with requested income/capital convention or its predecessor.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 1462 · /library/originals/b8caa0ce4b4fe46e31c45f4cb19b8df9fdc33a2bb0eeb179f03b9245af9903a8.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.