(1)
a) Salaries, wages and other similar remuneration, other than a
pension, paid by a Contracting State, a Land, a political sub-
division or a local authority thereof or some other legal entity
under public law of that State to an individual in respect of
services rendered to that State, Land, political subdivision or
local authority or some other legal entity under public law
shall be taxable only in that State.
b) However, such remuneration 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 and
i) is a national of that State or
ii) did not become a resident of that State solely for the pur-
pose 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 some other legal entity under public law of that
State to an individual in respect of services rendered to that
State, Land, political subdivision or local authority or some
other legal entity under public law shall be taxable only in that
State.
b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a
national of, that State.
(3) The provisions of Articles 15, 16, 17 or 18 shall apply to
remuneration and 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 some
other legal entity under public law of that State.
(4) The provisions of paragraph 1 shall likewise apply in re-
spect of remuneration paid, under a development assistance
programme of a Contracting State, a Land, a political subdivision
or a local authority thereof, out of funds exclusively supplied by
that State, Land, political subdivision or local authority, to a spe-
cialist or volunteer seconded to the other Contracting State with
the consent of that other State.
(5) The provisions of paragraphs 1 and 2 shall likewise apply
in respect of remuneration paid by or for the Goethe Institute or
the German Academic Exchange Service (“Deutscher Akademis-
cher Austauschdienst”) of the Federal Republic of Germany. Cor-
responding treatment of the remuneration of other comparable
institutions of the Contracting States may be arranged by the
competent authorities by mutual agreement. If such remuner -
ation is not taxed in the State where the institution was founded,
the provisions of Article 15 shall apply.
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
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
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. 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-costa-rica-2014-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 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. 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): Costa Rica 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. 2014 II S. 917 | de-costa-rica-2014-base | de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26 | Article 19 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-costa-rica-2014-base/en/articles/article-19/
Source, edition and limits
Source edition
de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
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
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. 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-costa-rica-2014-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 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. 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): Costa Rica 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