(1)
a) Salaries, wages and other similar remunerations, other than
a pension, paid by a Contracting State, a political sub-
division or a local authority thereof or some other legal entity
under public law of that State to an individual in respect of
services rendered to that State, political subdivision or local
authority or some other legal entity under public law shall be
taxable only in that State.
b) However, such 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 and
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 Contrac-
ting State, a political subdivision or a local authority thereof
or some other legal entity under public law of that State to
an individual in respect of services rendered to that State,
political subdivision or local authority or some other legal
entity under public law 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, or 18 shall apply to
remuneration and pensions in respect of services rendered in
connection with a business carried on by a Contracting State, a
political subdivision or a local authority thereof or some other
legal entity under public law of that State.
(4) The provisions of paragraph 1 shall likewise apply in
respect of remuneration paid, under a development assistance
programme of a Contracting State, a political subdivision or a
local authority thereof, out of funds exclusively supplied by that
State, political subdivision or local authority, to a specialist or
volunteer seconded to the other Contracting State with the con-
sent of that other State.
(5) The provisions of paragraphs (1) and (2) shall likewise
apply in respect of remuneration paid by state sponsored non-
profit making institutions established by the Contracting States
for academic, social, cultural and similar activities upon mutual
agreement by the competent authorities of the Contracting
States.
Citation to select or copy
Germany / Ghana; BGBl. 2006 II S. 1018; edition de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07; article 19; English; unreviewed source text, current applicability unverified; /editions/de-ghana-2006-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-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-12-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2004-08-12
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. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
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-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.