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Germany - Russia Tax Treaty (as amended by 2007 protocol) — Orbitax Tax Hub

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 18

Pension

Subject to the provisions of paragraph (1) of Article 19, pension and similar remuneration that a person resident in one Contracting State receives in consideration of past employment shall be taxable only in that State.