EN · Physical source page 23

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 23. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 23 · en-pdf-023-line-001- 23 -
PDF 23 · en-pdf-023-line-002authority shall be taxable only in that State. However‚ such pension shall be taxable only in
PDF 23 · en-pdf-023-line-003the other Contracting State if the individual is a resident of‚ and a national of‚ that State.
PDF 23 · en-pdf-023-line-004(3) The provisions of Articles 14‚ 15‚ 16 and 17 shall apply to salaries‚ wages and other
PDF 23 · en-pdf-023-line-005similar remuneration‚ and to pensions‚ in respect of services rendered in connection with a
PDF 23 · en-pdf-023-line-006business carried on by a Contracting State or a Land or a political subdivision or a local
PDF 23 · en-pdf-023-line-007authority thereof.
PDF 23 · en-pdf-023-line-008(4) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid‚
PDF 23 · en-pdf-023-line-009under a development assistance programme of a Contracting State or a Land or a political
PDF 23 · en-pdf-023-line-010subdivision or a local authority thereof‚ out of funds exclusively supplied by that State or
PDF 23 · en-pdf-023-line-011Land or political subdivision or local authority‚ to a specialist or volunteer seconded to
PDF 23 · en-pdf-023-line-012the other Contracting State with the consent of that other State.
PDF 23 · en-pdf-023-line-013(5) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid by
PDF 23 · en-pdf-023-line-014or for the Goethe Institute of the Federal Republic of Germany and any other comparable
PDF 23 · en-pdf-023-line-015institutions of the Contracting States as may be mutually agreed by the competent
PDF 23 · en-pdf-023-line-016authorities. However‚ if such remuneration is not taxed in the State where the institution
PDF 23 · en-pdf-023-line-017is founded‚ the provisions of Article 14 shall apply.
PDF 23 · en-pdf-023-line-018Article 19
PDF 23 · en-pdf-023-line-019Visiting Professors‚ Teachers and Students
PDF 23 · en-pdf-023-line-020(1) An individual who visits a Contracting State at the invitation of that State or of a
PDF 23 · en-pdf-023-line-021university‚ college‚ school‚ museum or other cultural institution of that State or under an
PDF 23 · en-pdf-023-line-022official programme of cultural exchange for a period not exceeding in the aggregate two
PDF 23 · en-pdf-023-line-023years from the date of first arrival in that State solely for the purpose of teaching‚ giving
PDF 23 · en-pdf-023-line-024lectures or carrying out research at such institution and who is‚ or was immediately before
PDF 23 · en-pdf-023-line-025that visit‚ a resident of the other Contracting State shall be exempt from tax in the