unterliegen
to lose
To lose or be defeated in a fight, competition, or dispute.
Im Finale unterlag die Mannschaft dem Gegner knapp mit 1:2.
In the final, the team narrowly lost to its opponent 1–2.

to lose / to be subject to
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to lose
To lose or be defeated in a fight, competition, or dispute.
Im Finale unterlag die Mannschaft dem Gegner knapp mit 1:2.
In the final, the team narrowly lost to its opponent 1–2.

'Unterliegen' is an inseparable verb. The prefix 'unter-' remains firmly attached to the verb in all sentence forms, and the stress is on the second syllable: unter-LIE-gen.
Die Firma unterliegt den neuen europäischen Richtlinien.
The company is subject to the new European guidelines.
This verb is always used with the dative. The person one loses to, or the rule one is subject to, is in the dative.
Der Antragsteller unterliegt einer strengen Prüfung.
The applicant is subject to a strict review.
You can recognize the meaning 'to be subject to a rule' by the fact that the dative object is usually an abstract noun, e.g. a law, an obligation, or a condition. In a sports context, however, it always means 'to lose'.
Diese Produkte unterliegen einer besonderen Steuer.
These products are subject to a special tax.
In formal and legal usage, 'unterliegen' is often combined with fixed terms: 'der Schweigepflicht unterliegen' (to be bound by confidentiality), 'der Kontrolle unterliegen' (to be subject to control), 'keinem Zweifel unterliegen' (to be beyond doubt), or 'einem Wandel unterliegen' (to undergo change).
Als Arzt unterliegen Sie der Schweigepflicht.
As a doctor, you are bound by confidentiality.
to apply / be valid
'gelten' and 'unterliegen' can both be about rules, laws, or conditions. 'gelten' means that a rule is valid or applies to someone or something. 'unterliegen' means that someone or something is subject to a rule, control, or condition. This sounds more formal and is often used in official or legal texts. Learners may confuse the words because rules play a role in both cases. Put simply: a rule gilt; a person, thing, or action unterliegt a rule.

Alle Daten der Kunden unterliegen dem Datenschutz.
All customer data is subject to data protection regulations.
Diese Fahrkarte gilt nur bis Mitternacht.
This ticket is valid only until midnight.