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name of the term: Unlimited tax liability
descriptions of the term:

Unlimited tax liability

Term used in the German Income Tax Act (§ 1 EStG). Natural persons who are residents of Germany are subject to unlimited income tax liability, i.e. tax is calculated based on all domestic and foreign income - their “worldwide income.” Double taxation agreements may be applied to avoid double taxation of foreign income, where such agreements are in place.

Source: UStG, edited (only available in German)