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ARTICLE 19
Government Service
(1)
- (a) Remuneration, other than a pension, paid by a Contracting State, a "Land", a political subdivision or a local authority thereof to any individual in respect of services rendered to that State, a "Land" or political subdivision or local authority thereof shall be taxable only in that State.
- (b) However, such 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 other Contracting 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, or out of funds created by, a Contracting State, a "Land", a political subdivision or a local authority thereof to any individual in respect of services rendered to that State, a "Land" or political subdivision or local authority thereof shall be taxable only in that State.
- (b) However, such pension 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 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with any business carried on by a Contracting State, a "Land", a political subdivision or a local authority thereof.