ARTICLE 18
Government Service
(1) Salaries, wages and other similar remuneration, paid by a Contracting State, a "Land", a political subdivision or a local authority of a "Land" or a Contracting State or some other legal entity under public law of that State to an individual in respect of services rendered to that State, "Land", political subdivision or local authority or some other legal entity under public law shall be taxable only in that State. 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 is a national of that State without also being a national of the first-mentioned state.
(2) Notwithstanding the provisions of paragraph (1), pensions and other similar remuneration paid by, or out of funds created by, a Contracting State, a "Land" or a political subdivision or a local authority of a "Land" or a Contracting State or some other legal entity under public law of that State to an individual in respect of services rendered to that State, "Land", subdivision or authority or legal entity under public law shall be taxable only in that State. However, such pensions 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, pensions, and other similar remuneration 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 of a "Land" or a Contracting State or some other legal entity under public law of that State.
(4) The provisions of paragraphs (1) and (2), shall also apply to salaries, wages, pensions, and other similar remuneration paid to an individual in respect of services rendered to the Goethe Institute, the German Academic Exchange Service ("Deutscher Akademischer Austauschdienst"), or to other comparable institutions mutually agreed by the competent authorities of the Contracting States.