ARTICLE 18
Pensions and Similar Remuneration
(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, shall be taxable only in that State.
(2) Notwithstanding paragraph (1), payments received by a resident of a Contracting State on the basis of the social security legislation of the other Contracting State, shall be taxable only in that other State.
(3) Pensions and other periodical or non-recurring payments which are made by a Contracting State or other body corporate under the public or private law of that State as compensation for injury or damage sustained as a result of hostilities or political persecution, may be taxed only in that State.
(4) If an individual was a resident of a Contracting State and has become a resident of the other Contracting State, paragraph (1) or Article 21 shall not affect the right of the first-mentioned State to tax according to its domestic legal provisions the pensions, similar payments and annuities accruing to the individual from the first-mentioned State, unless that individual has become a resident of the other State before the entry into force of the Convention.
(5) The term "annuity" means specified amounts payable regularly on established dates for life or during a determined or determinable period on the basis of an obligation which provides for such payments in fair and reasonable consideration of payments in money or services of pecuniary value.
(6) Maintenance or similar payments originating in one Contracting Party and paid or made to a resident of the other Contracting State, may be taxed only in the other State. When determining the taxable income of an individual resident in the Federal Republic of Germany, the amount to be taken into consideration in respect of maintenance or similar payments to an individual resident in Denmark, shall be the amount which would have been taken into consideration if the latter person had been subject to unrestricted taxation in the Federal Republic of Germany.
#(7) Subject to paragraphs (2) and (3), scholarships as well as student and artist grants which an individual who is a resident of a Contracting State receives from public funds of the other Contracting State or one of its political subdivisions or local authorities may be taxed in the other State.
#(8) Payments referred to in paragraph (7) may not be taxed in the Contracting State of which the recipient is a resident, if such payments would be exempt from taxation in the other Contracting State under the law of that State if paid to a resident of that State.