(1) Remuneration, including pensions, paid by a Contracting State or by a state, canton, district, county, local authority, or municipality or by a body corporate under the public laws of that State directly or from a special fund to an individual in respect of services rendered, shall be taxable only in that State. However, remuneration, excluding pensions, for services rendered in the other State by a national of that State who is not at the same time a national of the first-mentioned State, shall be taxable only in the other State.
(2) The provisions of Articles 15 and 16 shall apply to remuneration for services rendered in connection with a commercial activity of a Contracting State, state, canton district, county, local authority, or municipality or of a body corporate under the public laws of that State.
(3) The provisions of paragraph 1 shall also apply to remuneration paid by the Deutsche Bundesbank, the German Federal Railways, and the German Federal Post Office, as well as by the Swiss National Bank, the Swiss Federal Railways, the Swiss Post, Telephone, and Telegraph Authorities, and the Swiss Transit Authority.
(4) Notwithstanding paragraphs 1 and 3, remuneration of the type mentioned therein, if derived from personnel of the rail, post, telegraph, and customs administrations working in the border area, shall be taxable only in the State of which such persons are residents.
(5) The provisions of Article 15a shall apply analogously to the remuneration referred to in paragraphs 1 and 3.
(6) The provisions of paragraph 1 sentence 1 shall apply to remuneration from public funds for the present or past exercise of compulsory military service, including allowances paid to relatives of the person so drafted.
(7) Pensions, life annuities, and other recurring and non-recurring payments granted by a Contracting State or another body corporate under the public laws of a Contracting State as compensation for damages incurred as a consequence of hostilities or political persecution, shall be taxable only in that State.