DT7904 - Germany, Federal Republic of: Source of income

For the purposes of the Elimination of double taxationArticle, profits or remuneration arising from the exercise of a profession or employment in one country are deemed to arise from sources in that country. Governmental remuneration and pensions are deemed to arise in the country from which the remuneration or pension is paid (Article 18(3) - Article 9 of the amending agreement).