ARTICLE 18
Government Service
(1) Subject to the provisions of Article 19, remuneration paid by, or out of special funds created by, a Contracting State, a Land or a local authority thereof to any individual in respect of an employment may be taxed in that State. If the employment is exercised in the other Contracting State by a national of that State who is not a national of the first-mentioned State, the remuneration shall be taxable only in the other State.
(2) The provisions of Articles 15, 16 and 17 shall apply to remuneration in respect of employment in connection with any business carried on by a Contracting State, a Land or a local authority thereof for the purpose of profit.
(3) The provisions of paragraph (1) shall apply mutatis mutandis to remuneration paid by the Deutsche Bundesbank, the Deutsche Bundesbahn and the Deutsche Bundespost and by the Icelandic Central Bank and the Icelandic Postal and Telegraph Administration.