(1)

• (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, a Land, a political subdivision or a local authority thereof or, in the case of Germany, some other legal entity under German public law to an individual in respect of services rendered to that State, land, political subdivision or local authority or, in the case of Germany, some other legal entity under German public law shall be taxable only in that State.
• (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and if the individual is a resident of that State who:
  • (aa) is a national of that State; or
  • (bb) did not become a resident of that State solely for the purpose of rendering the services.

(2)

• (a) Any pension paid by, or out of funds created by, a Contracting State, a Land, a political subdivision or a local authority thereof or, in the case of Germany, some other legal entity under German public law to an individual in respect of services rendered to that State, land, political subdivision or local authority or, in the case of Germany, some other legal entity under German public law shall be taxable only in that State.
• (b) However, such pension and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

(3) The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions in respect of services rendered in connection with a business carried on by a Contracting State, a land, a political subdivision or a local authority thereof or, in the case of Germany, some other legal entity under German public law.

(4) The provisions of paragraph (1) shall likewise apply in respect of remuneration paid, under a development assistance programme of a Contracting State, a land, a political subdivision or a local authority thereof, out of funds exclusively supplied by that State, land, political subdivision or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.

(5) The provisions of paragraphs (1) and (2) shall also apply in respect of salaries, wages and other similar remuneration and pensions paid to individuals in respect of services rendered to the Goethe Institute, the German Academic Exchange Service ("Deutscher Akademischer Austauschdienst") or to other comparable institutions mutual agreed by the Contracting States.

If such remuneration is not taxed in the State where the institution was founded, the provisions of Article 14 shall apply.