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 Contracting State, or a "Land" to an individual in respect of services rendered to that State, "Land", political subdivision or local authority, 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:
- (a) is a national of that State; or
- (b) did not become a resident of that State solely for the purpose of rendering the services.
(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 Contracting State or a "Land" to an individual in respect of services rendered to that State, "Land", subdivision or authority 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 Contracting State or a "Land".
(4) The provisions of paragraphs (1) and (2) shall likewise apply in respect of remuneration paid by or on behalf of the Goethe Institute or the German Academic Exchange Service (Deutscher Akademischer Austauschdienst). Corresponding treatment of the remuneration of other comparable institutions of the Contracting States may be arranged by the competent authorities by mutual agreement.