(1) Subject to the provisions of paragraph 2 of Article 18,
pensions, payments made under the social security legislation
and annuities paid to a resident of a Contracting State shall be
taxable only in that State.
(2) Notwithstanding the provisions of paragraph 1 but subject
to the provisions of paragraph 3, such a pension or annuity aris-
ing in a Contracting State which is attributable in whole or in part
to contributions which, for more than 15 years in that State,
a) did not form part of the taxable income from employment,
b) were tax-deductible, or
c) in the case of a pension or annuity arising in the Federal
Republic of Germany, were afforded some other form of
beneficial treatment by the Federal Republic of Germany
may also be taxed in that State provided the pension or annuity
was first paid after 31 December 2016. This paragraph shall not
apply if the tax relief or other form of beneficial treatment was
clawed back for any reason, or if the 15 year condition is fulfilled
in both Contracting States.
(3) Notwithstanding the provisions of paragraphs 1 and 2,
benefits paid under the social security legislation of a Contracting
State may also be taxed in that State but the tax so charged shall
not exceed 15 per cent of the gross amount of the benefit. How-
ever, this paragraph shall not apply if the benefits were first paid
before 1 January 2017.
(4) Notwithstanding the provisions of paragraph 1, recurrent
or non-recurrent payments made by a Contracting State or, in
the case of the Federal Republic of Germany, its States (Länder),
or a political subdivision or local authority thereof, being pay-
ments which are exempt from tax in that State and which are
paid to a resident of the other Contracting State as compensa-
tion for political persecution (including restitution payments)
or for injustice or damage sustained as a result of war or for
damage as a result of military or civil alternative service or of a
crime, a vaccination or for similar reasons shall be exempt from
tax in that other State.
(5) Any alimony or other maintenance payment arising in a
Contracting State and paid to a resident of the other Contracting
State shall be taxable only in the first mentioned State.
(6) The term “annuities” means a stated sum payable period-
ically at stated times, for life or for a specified or ascertainable
period of time, under an obligation to make the payments in
return for adequate and full consideration in money or money’s
worth.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 17 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/en/articles/article-17/
Source, edition and limits
Source edition
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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.
Text language and status
en · authentic-language-transcription · machine-transcription