background image

Germany - Argentina Tax Treaty (as amended by 1996 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Retirement Annuities and Pensions

(1) Subject to the provisions of Article 18, retirement annuities and similar remuneration paid to a resident of a Contracting State in consideration of past employment exercised in the other Contracting State may be taxed in that other State.

(2) Pensions paid in a Contracting State under a public social security system may be taxed in that State.