DT8008 - DT: Germany, Federal Republic: double taxation agreement, Article 9: Government service

(1) Remuneration, including pensions, paid, in respect of present or past services or work, out of public funds of the United Kingdom or Northern Ireland or the funds of any local authority in the United Kingdom shall be exempt from Federal Republic tax unless the payment is made to a German national who is not also a national of the United Kingdom.

(2) Remuneration, including pensions, paid, in respect of present or past services or work, out of public funds of the Federal Republic or its Länder or political sub-divisions thereof shall be exempt from United Kingdom tax unless the payment is made to a national of the United Kingdom who is not also a German national.

(3) The provisions of paragraphs (1) and (2) of this Article shall not apply to payments in respect of services rendered or work done in connection with any trade or business carried on for purposes of profit.