(1) Periodic or non-periodic pensions
and other similar allowances derived by a
resident of a Contracting State shall be tax-
able only in that State. However, such pen-
sions and allowances may also be taxed in
the other Contracting State if:
a) they are derived from sources in that
other Contracting State;
b) contributions to the pension fund or
plan were deductible for the purposes
of taxation in that other State or if the
pension was funded by that other
State, a “Land”, a political subdivision,
a local authority or a governmental in-
strumentality thereof; and
c) they are not paid in respect of services
rendered or activities exercised outside
that other State by a person when this
person was not a resident of that other
State.
Français
(1) Les pensions et autres allocations
similaires, périodiques ou non, reçues par
un résident d’un État contractant ne sont
imposables que dans cet État. Toutefois,
ces pensions et allocations sont aussi
imposables dans l’autre État contractant si:
a) elles proviennent de sources situées
dans cet autre État contractant;
b) les contributions au fonds ou régime de
retraite étaient déductibles aux fins
d’imposition dans cet autre État ou la
pension était financée par cet autre État
ou un «Land», l’une de leurs subdivi-
sions politiques ou collectivités locales,
ou une personne morale ressortissant à
son droit public; et
c) elles ne sont pas payées au titre de ser-
vices rendus ou d’activités exercées en
dehors de cet autre État par une per-
sonne lorsqu’elle n’était pas un résident
de cet autre État.
(2) Annuities derived by a resident of a
Contracting State shall be taxable only in
that State unless they are derived from
sources within the other Contracting State.
If they are so derived, such annuities may
be taxed in that other State. The term
“annuities” means stated sums payable
periodically at stated times, during life or
during 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
but does not include any annuity the cost
of which was deductible for the purposes
of taxation in the Contracting State in
which it was acquired.
Français
(2) Les rentes reçues par un résident
d’un État contractant ne sont imposables
que dans cet État, à moins qu’elles ne pro-
viennent de sources situées dans l’autre
État contractant. Si lesdites rentes sont
reçues dans de telles conditions, elles sont
imposables dans cet autre État. Le terme
«rentes» désigne toute somme déterminée
payable périodiquement à échéances
fixes, à titre viager ou pendant une période
déterminée ou qui peut l’être, en vertu d’un
engagement d’effectuer les paiements en
échange d’une contrepartie pleine et suffi-
sante versée en argent ou évaluable en
argent, mais ne comprend pas une rente
dont le coût était déductible aux fins d’im-
position dans l’État contractant où elle a
été acquise.
(3) Notwithstanding any provision in this
Agreement:
a) war pensions and allowances (including
pensions and allowances paid to war
veterans or paid as a consequence of
damages or injuries suffered as a con-
sequence of war) received from Cana-
da and paid to a resident of the Federal
Republic of Germany shall be taxable
only in Canada;
b) periodic or non-periodic payments
received by a resident of Canada from
the Federal Republic of Germany, or a
“Land” or a governmental instrumental-
ity thereof as compensation for an
injury or damage sustained as a result
of hostilities or past political persecu-
tion shall be taxable only in the Federal
Republic of Germany;
c) benefits under the social security legis-
lation in a Contracting State paid to a
resident of the other Contracting State
may be taxed in that other State, but
the amount of any such benefits that
would be excluded from taxable in-
come in the first-mentioned State if the
recipient were a resident thereof shall
be exempt from taxation in that other
State;
d) alimony or similar allowances arising in
a Contracting State and paid to a resi-
dent of the other Contracting State
shall be taxable only in that other State.
Français
(3) Nonobstant toute disposition du pré-
sent Accord:
a) les pensions et allocations de guerre
(incluant les pensions et allocations
payées aux anciens combattants ou
payées en conséquence de dommages
ou blessures subis à l’occasion d’une
guerre) provenant du Canada et payées
à un résident de la République fédérale
d’Allemagne, ne sont imposables qu’au
Canada;
b) les paiements, périodiques ou non,
reçus par un résident du Canada de la
République fédérale d’Allemagne, d’un
«Land » ou d’une personne morale res-
sortissant à son droit public à titre d’in-
demnisation pour blessures ou dom-
mages subis du fait des hostilités ou
des persécutions politiques passées,
ne sont imposables qu’en République
fédérale d’Allemagne;
c) les prestations payées en vertu de la
législation sur la sécurité sociale dans
un État contractant à un résident de
l’autre État contractant sont impo-
sables dans cet autre État; mais le
montant de telles prestations qui serait
exclus du revenu imposable dans le
premier État si le bénéficiaire y était un
résident est exonéré d’impôt dans
l’autre État;
d) les pensions alimentaires ou les alloca-
tions similaires provenant d’un État
contractant et payées à un résident de
l’autre État contractant ne sont impo-
sables que dans cet autre État.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 18 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-18/
Source, edition and limits
Source edition
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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