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(1) a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, a Land, a political sub- division or a local authority thereof to an individual in respect of services rendered to that State, Land, political subdivision or local authority 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 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.
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(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 to an individual in respect of services rendered to that State, Land, political sub division or local authority 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 na- tional of, that State.
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(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.
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(4) 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 comparable institutions mutually 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.
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(5) The provisions of paragraphs 1 and 2 shall also apply to paid to individuals by the “Association of Chambers of Industry salaries, wages and other similar remuneration and pensions and Commerce for the promotion of Foreign Economic Relations through the Network of Foreign Chambers of Commerce” (IHK- Verband zur Förderung der Außenwirtschaft durch das AHK- Netz), in respect of services rendered to the “Chamber of Com- merce and Industry Israel Germany”, if the above mentioned remuneration is funded wholly from public funds.