(1)
a) Salaries, wages and other similar remuneration, other than
a pension, paid by a Contracting State, a Land, a political
subdivision, a local authority or a public legal entity thereof
to an individual in respect of services rendered to that State,
Land, political subdivision, local authority or public legal
entity shall be taxable only in that State.
b) However, such salaries, wages and other remuneration shall
be taxable only in the other Contracting State if the services
are rendered in that State and if the individual is a resident of
that 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 Contract-
ing State, a Land, a political subdivision, a local authority
or a public legal entity thereof to an individual in respect of
services rendered to that State, Land, political subdivision,
local authority or public legal entity 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, 17, and 18 shall apply to
salaries, wages and other similar remuneration, and to pensions
in respect of services rendered in connection with a business
carried on by a Contracting State, a Land, a political subdivision,
a local authority or a public legal entity thereof.
(4) The provisions of paragraph 1 shall likewise apply in
respect of remuneration paid, under a development assistance
programme of a Contracting State, a Land, a political subdivision
or a local authority thereof, out of funds exclusively supplied by
that State, Land, political subdivision or local authority, to a
specialist or volunteer seconded to the other Contracting State
with the consent of that other State.
(5) The provisions of paragraphs 1 and 2 shall also apply in
respect of salaries, wages and other similar remuneration and
pensions paid to individuals in respect of services rendered to
the Goethe Institute, the German Academic Exchange Service
(“Deutscher Akademischer Austauschdienst”) or to other com-
parable institutions in each Contracting State as agreed upon
by the Contracting States. If such remuneration is not taxed in
the State where the institution was founded, the provisions of
Article 15 shall apply.