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, a Land, a political subdivi-
sion or a 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 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.
2.
(a) Notwithstanding the provisions of Article 18, any pension
paid by a Contracting State, a Land, a political subdivision or
a local authority thereof to an individual in respect of services
rendered to that State, a Land, a political subdivision or a
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 that State
and a national of that State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to
salaries, wages and other similar remuneration and pensions in
respect of services rendered in connection with a business car-
ried on by a Contracting State, a Land, a political subdivision or
a local authority thereof.
4. The provisions of paragraph 1 shall likewise apply in respect
of remuneration paid, under a development assistance pro-
gramme of a Contracting State, a Land, a political subdivision or
a local authority thereof, out of funds exclusively supplied by that
State, Land, political subdivision or local authority, to a specialist
or volunteer seconded to the other Contracting State with the
consent of that other State.
5. The provisions of paragraphs 1 and 2 shall also apply to
remuneration or pension paid by:
(a) in the case of the Federal Republic of Germany:
aa) Deutsche Bundesbank,
bb) Goethe Institut, and
cc) DAAD;
(b) in the case of the Republic of Korea:
aa) the Bank of Korea,
bb) the Korea Export-Import Bank, and
cc) the Korea Trade Promotion Agency.
Citation to select or copy
Germany / Korea (South); BGBl. 2002 II S. 1630; edition de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16; article 19; English; unreviewed source text, current applicability unverified; /editions/de-republic-of-korea-2002-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-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2002-07-16
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2000-03-10
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Korea, Republik R-P P: 18.04.2018 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
This source supplies German and English versions. The signing clause also identifies Korean 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-republic-of-korea-2002-base/. PDF page links identify pages, not verified paragraph correspondence.