(1)
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State, a Land, a political
subdivision or a local authority thereof or, in the case of Ger-
many, some other legal entity under German public law to
an individual in respect of services rendered to that State,
Land, political subdivision or local authority or, in the case of
Germany, some other legal entity under German public law
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) Any pension paid by, or out of funds created by, a Contract-
ing State, a Land, a political subdivision or a local authority
thereof or, in the case of Germany, some other legal entity
under German public law to an individual in respect of ser-
vices rendered to that State, Land, political subdivision or
local authority or, in the case of Germany, some other legal
entity under German public law shall be taxable only in that
State.
b) However, such pension and other similar remuneration shall
be taxable only in the other Contracting State if the individ-
ual is a resident of, and a national of, that State.
(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, a Land, a political subdivision
or a local authority thereof or, in the case of Germany, some
other legal entity under German public law.
(4) The provisions of paragraph 1 shall likewise apply in
respect of remuneration paid, under a development assistance
programme of a Contracting State, a Land, a political subdivi-
sion or a local authority thereof, out of funds exclusively sup-
plied 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 in
respect of salaries, wages and other similar remuneration and
pensions paid to individuals in respect of services rendered to
the Goethe Institute, the German Academic Exchange Service
(“Deutscher Akademischer Austauschdienst”) or to other com-
parable institutions mutual agreed by the Contracting States. If
such remuneration is not taxed in the State where the institution
was founded, the provisions of Article 14 shall apply.
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. 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-bulgaria-2010-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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1286 | de-bulgaria-2010-base | de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23 | Article 18 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-bulgaria-2010-base/en/articles/article-18/
Source, edition and limits
Source edition
de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
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
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. 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-bulgaria-2010-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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
en · authentic-language-transcription · machine-transcription