ARTICLE 15
Dependent Personal Services
(1) Subject to the provisions of Articles 16 through 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
- (a) the recipient is present in the other State no longer than 183 days during the calendar year in question and
- (b) the remuneration is paid by, or on behalf of, en employer who is not a resident of the other State, and
- (c) the expenses incurred in the payment of the remuneration are not borne by the permanent establishment that the employer has in the other State.
(3) The provisions of paragraph (2), sub-paragraph (b) of this Article shall not apply to remuneration for work done by hired individuals whose services are commercially leased out if the employee resides in the other State for a total of no longer than 183 days during the calendar year in question.
(4) For purposes of this Article, work shall be deemed to be exercised in the other Contracting State only if remuneration has been taxed in the other Contracting State in accordance with this Agreement.
(5) Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic or on board a ship providing domestic shipping may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
(6) Paragraph (1) shall not apply if the person:
- (1) has his residence in one State near the frontier and his place of work near the frontier in the other State and
- (2) returns daily from his place of work to his residence (frontier commuter).
(7) Contributions paid for a person performing dependent personal services in one Contracting State to a health insurance and retirement pension institution established in the other Contracting State and recognized there for tax purposes are to be treated in the same manner, under the same conditions and with the same restrictions in the first-mentioned State in determining the income of the person to be taxed as contributions to health insurance and retirement pension institutions recognized for tax purposes in that first-mentioned State insofar as:
- (a) the person was not a resident of this State immediately prior to commencing work and already paid contributions to health insurance and retirement pension institutions; and
- (b) the competent authority of this Contracting State has determined that the health insurance and retirement pension institution corresponds generally to those institutions recognized for such tax purposes in its State.
For the purposes of this paragraph:
- (a) the term "health insurance institution" means any institution through which the person performing dependent personal services and his dependents are entitled to receive benefits in case of a temporary interruption of his dependent personal service due to sickness;
- (b) the term "retirement pension institution" means an institution in which the person participates in order to secure retirement income with regard to the dependent personal service mentioned in this paragraph;
- (c) a "health insurance and retirement pension institution" is recognized in a State for tax purposes if tax abatements are to be granted for contributions paid to these institutions.