Also means
lose
Usage Note
unterliegen is tricky: it takes a dative object and means either to be subject to something (einer Regel unterliegen) or to lose a contest (dem Gegner unterliegen). Despite the unter- prefix it is inseparable here, so you say Es unterliegt der Steuer, not split. Note the dative case it always governs.
Examples
"Alle Bürger unterliegen dem Gesetz."
Natural Translation
All citizens are subject to the law.

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Related Words
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