(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in einem Vertragsstaat ansässigen Person gehört und im
anderen Vertragsstaat liegt, kann im anderen Staat besteuert
werden.
(2) Bewegliches Vermögen, das Betriebsvermögen einer
Betriebsstätte ist, die ein Unternehmen eines Vertragsstaates im
anderen Vertragsstaat hat, kann im anderen Staat besteuert
werden.
(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-
kehr betrieben werden, und Schiffe, die der Binnenschifffahrt die-
nen, sowie bewegliches Vermögen, das dem Betrieb dieser
Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-
staat besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
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 22 | 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-22/
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.