Source paragraph 1
(1) Salaries‚ wages and other similar remuneration‚ other than a pension‚ paid by a Contracting State or a Land or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State‚ Land or subdivision or authority shall be taxable only in that State. However‚ such salaries‚ wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services.
Source paragraph 2
(2) Notwithstanding the provisions of Article 17‚ any pension paid by‚ or out of funds created by‚ a Contracting State or a Land or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State‚ Land or subdivision or authority shall be taxable only in that State. 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.
Source paragraph 3
(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 or a Land or a political subdivision or a local authority thereof.
Source paragraph 4
(4) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid‚ under a development assistance programme of a Contracting State or a Land or a political subdivision or a local authority thereof‚ out of funds exclusively supplied by that State or Land or political subdivision or local authority‚ to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.
Source paragraph 5
(5) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid by or for the Goethe Institute of the Federal Republic of Germany and any other comparable institutions of the Contracting States as may be mutually agreed by the competent authorities. However‚ if such remuneration is not taxed in the State where the institution is founded‚ the provisions of Article 14 shall apply.