ETC. - United Nations Treaty Collection

138 Socie'e des Nations - Recuei des Traite's. 1920
estampiller, h condition qu'ils aient d~jh appartenu,
h la date du 9 septembre 1919, h des
ressortissants allemands. A cet 6tat de possession
h la date du 9 septembre, est assimil~e la
transmission par heritage cons~cutivement h
cette date, de tels titres, an b~n~fice d'un ressortissant
allemand et provenant d'un ressortissant
allemand on autrichien, dans le cas duquel
on peut constater que les conditions impos~es
h la reconnaissance de l'emprunt ont 6t6 remplies.
Le Gouvernement autrichien se r~serve
d'assimiler la possession de tittes de l'emprunt
de guerre allemand h celle d'anciens emprunts
etrangers.
En ce qui concerne les titres d'emprunt de
guerre poss~ds par des ressortissants du Reich
dont le domicile ou certains 6tablissements se
trouvent sur le territoire de l'ancien Etat
autrichien, l'estampillage pourra 8tre differ6,
tant que subsistera la possibilit que ces emprunts
de guerre soient pris en charge par l'un
de ces Etats en execution de conventions
conclues entre le dit Etat et le Reich allemand.
Le Gouvernement allemand informera le
Gouvernement autrichien quand il jugera que
cette possibilit6 aura disparu. Toutefois, dans
le cas d'6tablissements situ6s hors d'Autriche,
cette exception ne s'applique qu'h la fraction
de l'emprunt de guerre qui est d6tenue par ces
6tablissements.
III
La mainlev~e, conform6ment aux paragraphes
I et II, comprend 6galement l'autorisation
d'exporter ces titres une fois rendus hla
circulation.
IV
*'Les titres d emprunt de guerre estampill~s,
propriete de ressortissants allemands regard~s
comme propri~td d'anciens 6trengers, peuvent
Atre employ~s au paiement des imp6ts de
guerre (imp6ts sur les b~n~fices de guerre) et h
l'achat des stocks de liquidation, conform6ment
aux dispositions existantes. Ils peuvent,
au cas ofi le propri6taire est assujetti en Autriche
h l'imp6t sur la fortune, ftre accept~s
en paiement dans la mesure oi le propri6taire
est autoris6 par la loi h se lib~rer en emprunt
de guerre.
they were the property of German Nationals on
September 9, 1919. The condition as to ownership
on September 9, 1919, referred to above,
also applies in cases where the bonds were acquired
after this date by a German National, by
inheritance from a German or Austrian National,
provided that evidence is forthcoming that the
loan has been acknowledged. The Austrian
Government reserves its right to treat property
consisting of German War Loan .as former alien
securities.
As regards War Loan Bonds possessed by
German subjects, who are domicilied within
the territory of a " Succession-State " (Sukzession
Staat) registration may be postponed
until such time as there is a possibility that
War Loan will be taken over by the Succession
State in question on the basis of a special
arrangement between it and the German Reich.
The German Government will inform the Austrian
Government, when such a possibility
appears no longer to exist. In the case of
branch establishments (Niederlassungen) outside
Austria, this exception only applies to the
proportion of the whole War Loan capital
which falls to the share of the branch establishments
in question.
III
Release granted under the conditions laid
down in I and II also covers export of the
released certificates.
IV
The War Loan Bonds belonging to German
nationals, which are registered and considered
as former alien property, may be used for the
liquidation of the War tax (War Profits tax)
and for purchase of demobilisation stocks
(Sachdemobilisierungsgiiter) to the extent allowed
by existing regulations.
When the owner is liable to the capital levy
in Austria, these bonds may be accepted as
payment to the extent to which the owner
is entitled, according to the law, to pay his tax
in War Loan.