ARTICLE 2
Taxes Covered
(1) This Convention replies, regardless of the manner of levying, to taxes on income and assess that are levied for payment to a Contracting State, one of its States or regional authorities.
(2) Defined as taxes on income and property are those taxes that are levied on the total income, total property or portions of the income or property, including taxes on gains for the sale of moveable or immoveable property, taxes on total payroll tax as well as taxes on capital gains.
(3) Among the existing taxes to which this Convention shall apply, are specifically,
- (a) In the Federal Republic of Germany:
- (a) the income tax,
- (b) the corporate tax,
- (c) the business tax,
- (d) the property tax,
- (e) the tax on property, including any surcharges levied on them,
- (hereinafter referred to as "German taxes");
- (b) In the Principality Liechtenstein:
- (a) the business tax,
- (b) the tax on income,
- (c) the corporate income taxes,
- (d) the tax on gains from the sale of real estate,
- (e) the tax on property,
- (f) the coupon tax,
- (hereinafter referred to as "Liechtensteinian taxes").
(4) This Convention also shall apply to all taxes of the same or essential similar type that are levied along with or in place of these existing taxes after the signing of this Convention.