ARTICLE 18
Pensions
(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
(2) Periodic or non-periodic social security pensions and other similar allowances received from a Contracting State, a "Land", a political sub-division, a local authority or a governmental instrumentality thereof, shall be taxable only in that State.
(3) Periodic or non-periodic payments received from the Federal Republic of Germany, or a "Land" or a governmental instrumentality thereof as compensation for an injury or damage sustained as a result of hostilities or past political persecution shall be taxable only in the Federal Republic of Germany.