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Luxembourg - San Marino Tax Treaty (as amended by 2009 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

Government Service

(1)

  • (a) Salaries, wages and other similar remuneration other than pensions, paid by a Contracting State or its local authorities, to an individual, in respect of services rendered in that State or local authority, shall be taxable only in that State.
  • (b) 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 if the individual who is a resident of that State:
    • (i) possesses the nationality of that State; or
    • (ii) did not become a resident of that State solely for the purpose of rendering those services.

(2)

  • (a) Pensions paid by a Contracting State or one of its local authorities, either directly or by drawing upon funds created for that purpose, to an individual, in respect of services rendered in that State or local authority, shall only be taxable in that State.
  • (b) However, such pensions shall be taxable in the other Contracting State if the individual is a resident and a national of that State.

(3) The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration as well as pensions paid in respect of services rendered in connection with a business activity carried on by a Contracting State or one of its local authorities.