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.
ARTICLE 19
Government Service
(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 to an individual in respect of services rendered to that State, Land, subdivision or authority 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 the individual is a resident of that State who:
- (i) is a national of that State; or
- (ii) did not become a resident of that State solely for the purpose of rendering the services.
(2)
- (a) Any pension paid by a Contracting State, a land, a political subdivision or a local authority thereof to an individual in respect of services rendered to that State, land, subdivision or authority shall be taxable only in that State.
- (b) However, such pension shall be taxable in the other Contracting State if the individual is a resident of, and a national of, that State.
(3) The provisions of Article 15, 16 and 18 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.
(4) Notwithstanding the provisions of paragraphs (1) and (2), periodic or non-periodic payments form the Federal Republic of Germany as compensation for an injury or damage sustained as a result of hostilities or past political persecution shall be taxable only in the Federal Republic of Germany.