(1) Salaries, wages and other similar remuneration, other
than pensions, paid 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 to an individual in respect
of services rendered to that State, a Land, a political subdivision
or a local authority thereof or some other legal entity under
public law shall be taxable only in that State. However, such
salaries, wages and other similar 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:
a) is a national of that State; or
b) did not become a resident of that State solely for the pur-
pose of rendering the services.
(2) Notwithstanding the provisions of Article 18,
a) Pensions paid 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 to an individual in
respect of services rendered to that State, a Land, a political
subdivision or a local authority thereof or some other legal
entity under public law shall be taxable only in that State.
b) However, such pensions shall be taxable only in the other
Contracting State if the individual is a resident of that State
and a national of that State.
(3) The provisions of Articles 15, 16 and 18 shall apply to
salaries, wages and other similar remuneration and pensions in
respect of services rendered in connection with a business car-
ried 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 above shall likewise apply
in respect of salaries, wages and other similar remuneration
paid, under a development assistance programme of a Con-
tracting State, a Land, a political subdivision or a local authority
thereof or some other legal entity under public law of that State,
out of funds exclusively supplied by that State, Land, political
subdivision, local authority or other legal entity under public
law, to a specialist or volunteer seconded to the other Contract-
ing State with the consent of that other State.
(5) The provisions of paragraph 1 above shall likewise apply
in respect of salaries, wages and other similar remuneration
paid by or for the Goethe Institute of the Federal Republic of
Germany. Corresponding treatment of the salaries, wages and
other similar remuneration of other comparable institutions of
the Contracting States may be arranged by the competent
authorities by mutual agreement. If such salaries, wages and
other similar remuneration are not taxed in the State where the
institution was founded, the provisions of Article 15 shall apply.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
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: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 930 | de-singapore-2006-base | de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03 | Article 19 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-singapore-2006-base/en/articles/article-19/
Source, edition and limits
Source edition
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
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
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-singapore-2006-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. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
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: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Text language and status
en · authentic-language-transcription · machine-transcription