(1)
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State, a Land, a political
subdivision or a local authority thereof or, in the case of Ger-
many, some other legal entity under German public law to
an individual in respect of services rendered to that State,
Land, political subdivision or local authority or, in the case of
Germany, some other legal entity under German public law
shall be taxable only in that State.
b) However, such salaries, wages and other similar remunera-
tion 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
aa) is a national of that State; or
bb) 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 or a local authority
thereof or, in the case of Germany, some other legal entity
under German public law to an individual in respect of ser-
vices rendered to that State, Land, political subdivision or
local authority or, in the case of Germany, some other legal
entity under German public law shall be taxable only in that
State.
b) However, such pension and other similar remuneration shall
be taxable only in the other Contracting State if the individ-
ual is a resident of, 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, and to pensions
in respect of services rendered in connection with a business
carried on by a Contracting State, a Land, a political subdivision
or a local authority thereof or, in the case of Germany, some
other legal entity under German public law.
(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 subdivi-
sion or a local authority thereof, out of funds exclusively sup-
plied 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 mutual agreed by the Contracting States. If
such remuneration is not taxed in the State where the institution
was founded, the provisions of Article 14 shall apply.