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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 X

Government Service

(1) Remuneration in respect of present services paid out of public funds of the Kingdom of Greece or any political sub-division thereof shall be taxable only in that State unless the payment is made to a German national who is not also a national of the Kingdom of Greece.

(2) Remuneration in respect of services paid out of public funds of the Federal Republic of Germany or its Lander or political sub-divisions thereof shall be taxable only in that State unless the payment is made to a national of the Kingdom of Greece who is not also a German national.

(3) The provisions of paragraphs (1) and (2) shall not apply to remunerations in respect of services in connection with any trade or business carried on by either of the Contracting States or political sub-divisions thereof for purposes of profit.

(4) The provisions of paragraphs (1) and (2) shall also apply to remuneration paid by the Deutsche Bundesbank, the Deutsche Bundesbahn and the Deutsche Bundespost and the corresponding organisations of the Kingdom of Greece.