(1)
a) Salaries, wages and other similar remunerations, other than
a pension, paid by the state of a Contracting Party, or on the
German side also by one of its Länder or one of its political
subdivisions, or a local authority thereof or some other legal
entity under public law of the state of that Contracting Party,
to an individual in respect of services rendered to that
Contracting Party, or on the German side also to one of its
Länder or to one of its political subdivisions, or local authority
or some other legal entity under public law, shall be taxable
only in the sovereign territory of that Contracting Party.
b) However, such remuneration shall be taxable only in the
sovereign territory of the other Contracting Party if the
services are rendered in the sovereign territory of that
Contracting Party and if the individual is a resident of the
sovereign territory of that Contracting Party and
i)
is a national of that Contracting Party or
ii) did not become a resident of the sovereign territory of
that Contracting Party solely for the purpose of
rendering the services.
(2)
a) Pensions paid by the state of a Contracting Party, or on the
German side also by one of its Länder or one of its political
subdivisions, or a local authority thereof or by some other
legal entity under public law of the state of that Contracting
Party or from funds it has established, to an individual in
respect of services rendered to that Contracting Party, or on
the German side also to one of its Länder or to one of its
political subdivisions, or local authority or to some other
legal entity under public law shall be taxable only in the
sovereign territory of that Contracting Party.
b) However, such pensions shall be taxable only in the
sovereign territory of the other Contracting Party if the
individual is a resident of the sovereign territory of that
Contracting Party and is a national of that Contracting Party.
(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 to a Contracting Party, or
on the German side also to one of its Länder or one of its
political subdivisions, or a local authority thereof, or to some
other legal entity under public law of that Contracting Party.
Citation to select or copy
Germany / North Macedonia; BGBl. 2010 II S. 1153; edition de-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22; article 19; English; unreviewed source text, current applicability unverified; /editions/de-north-macedonia-2010-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.
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-north-macedonia-2010-base | BGBl. 2010 II S. 1153 | signed 2006-07-13 | published 2010-10-22 | Signed: 2006-07-13 | Gazette publication: 2010-10-22
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2010-10-22
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2006-07-13
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2006-07-13; consent law 2010-10-16; gazette publication 2010-10-22. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2011-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 29.11.2010, 16.01.2018. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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.
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2016-11-14, entered into force 2018-01-16, general application 2019-01-01; NOT included in this base source. Tax-specific application needs review. Source implementing law expressly publishes the treaty in the corrected version resulting from the exchange of notes dated 2008-07-23. Those corrections are incorporated by the official publication, not by this reader. The separately headed exchange-of-notes document is not printed in this retained PDF; do not mistake the law reference for a complete separate notes reader. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2016-11-14; entry into force: 2018-01-16; general application from: 2019-01-01; limit: Exact tax-specific application remains for protocol review.
This source supplies German and English versions. The signing clause also identifies Macedonian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-north-macedonia-2010-base/. PDF page links identify pages, not verified paragraph correspondence.