1.
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State or a local authority
thereof to an individual in respect of services rendered to that
State or local authority 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 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) Notwithstanding the provisions of paragraph 1, pensions and
other similar remuneration paid by, or out of funds created
by, a Contracting State or a local authority thereof to an
individual in respect of services rendered to that State or
local authority shall be taxable only in that State.
b) However, such pensions and other similar remuneration 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, pensions, and other similar remuneration in
respect of services rendered in connection with a business
carried on by a Contracting State or a local authority thereof.
Citation to select or copy
China / Germany; BGBl. 2015 II S. 1647; edition de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29; article 19; English; unreviewed source text, current applicability unverified; /editions/de-china-2015-base/en/articles/article-19/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
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Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2015-12-29
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2014-03-28
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
This source supplies German and English versions. The signing clause also identifies Chinese as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-china-2015-base/. PDF page links identify pages, not verified paragraph correspondence.