1. Pensions and other similar remuneration in consideration
of past employment or annuities paid to a resident of a Con -
tracting Party shall be taxable only by that Contracting Party.
2. Notwithstanding the provisions of paragraph 1, pensions
and other remuneration paid under the social security legislation
of a Contracting Party shall be taxable only by that Contracting
Party.
3. Any pension paid by, or out of funds created by, a Con-
tracting Party, a Land, a political subdivision or a local authority
thereof or some other legal entity under public law of that Con-
tracting Party to an individual in respect of services rendered to
that Contracting Party, Land, political subdivision or local author-
ity or some other legal entity under public law shall be taxable
only by that Contracting Party.
4. Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by one of the Contracting Par-
ties or a political subdivision thereof to a person resident in the
other Contracting Party as compensation for political persecution
or for an injury or damage sustained as a result of war (including
restitution payments) or of military or civil alternative service or
of a crime, vaccination or a similar event shall be taxable only by
the first-mentioned Contracting Party.
5. The term “annuities” means certain amounts payable peri-
odically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in
return for adequate and full consideration in money or money’s
worth.
Citation to select or copy
Germany / Jersey; BGBl. 2015 II S. 1326; edition de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26; article 6; English; unreviewed source text, current applicability unverified; /editions/de-jersey-2015-base/en/articles/article-6/
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.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2015-11-26
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2015-05-07
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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 is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.