EN · Physical source page 22

Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT

Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.

The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.

German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.

EN original PDF · Both source hashes and provenance · Complete 2008 source supplements

Complete native lines of physical PDF page 22. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 22 · en-pdf-022-line-001- 22 -
PDF 22 · en-pdf-022-line-002(3) Notwithstanding the provisions of paragraph 1‚ recurrent or non-recurrent payments
PDF 22 · en-pdf-022-line-003made by one of the Contracting States or a political subdivision thereof to a person
PDF 22 · en-pdf-022-line-004resident in the other Contracting State for damages sustained as a result of war or political
PDF 22 · en-pdf-022-line-005persecution or of military or civil service (including restitution payments) shall be taxable
PDF 22 · en-pdf-022-line-006only in the first-mentioned State.
PDF 22 · en-pdf-022-line-007(4) The term ”annuities” means amounts payable periodically at stated times‚ for life or
PDF 22 · en-pdf-022-line-008for a specified or ascertainable period of time‚ under an obligation to make the payments
PDF 22 · en-pdf-022-line-009in return for adequate and full consideration in money or money’s worth.
PDF 22 · en-pdf-022-line-010Article 18
PDF 22 · en-pdf-022-line-011Government Service
PDF 22 · en-pdf-022-line-012(1) Salaries‚ wages and other similar remuneration‚ other than a pension‚ paid by a
PDF 22 · en-pdf-022-line-013Contracting State or a Land or a political subdivision or a local authority thereof to an
PDF 22 · en-pdf-022-line-014individual in respect of services rendered to that State‚ Land or subdivision or authority shall
PDF 22 · en-pdf-022-line-015be taxable only in that State. However‚ such salaries‚ wages and other similar remuneration
PDF 22 · en-pdf-022-line-016shall be taxable only in the other Contracting State if the services are rendered in that State
PDF 22 · en-pdf-022-line-017and the individual is a resident of that State who:
PDF 22 · en-pdf-022-line-018a)
PDF 22 · en-pdf-022-line-019is a national of that State; or
PDF 22 · en-pdf-022-line-020b)
PDF 22 · en-pdf-022-line-021did not become a resident of that State solely for the purpose of rendering the
PDF 22 · en-pdf-022-line-022services.
PDF 22 · en-pdf-022-line-023(2) Notwithstanding the provisions of Article 17‚ any pension paid by‚ or out of funds
PDF 22 · en-pdf-022-line-024created by‚ a Contracting State or a Land or a political subdivision or a local authority
PDF 22 · en-pdf-022-line-025thereof to an individual in respect of services rendered to that State‚ Land or subdivision or