DT8010 - DT: Germany, Federal Republic: double taxation agreement, Article 11 Income from personal (including professional) services

(1) Income derived by a resident of one of the territories in respect of professional services or other independent activities of a similar character shall be subjected to tax only in that territory unless he has a fixed base regularly available to him in the other territory for the purpose of performing his activities. If he has such a fixed base, such part of that income as is attributable to that base may be taxed in that other territory.

(2) Subject to the provisions of Articles 9, 10 and 13 salaries, wages and other similar remuneration derived by a resident of one of the territories in respect of an employment shall be subjected to tax only in that territory unless the employment is exercised in the other territory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory.

(3) Notwithstanding the provisions of paragraph (2) of this Article, remuneration derived by a resident of one of the territories in respect of an employment exercised in the other territory shall be subjected to tax only in the first-mentioned territory if:

(a) the recipient is present in the other territory for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and
(b) the remuneration is paid by or on behalf of an employer who is not a resident of the other territory, and
(c) the remuneration is not deducted from the profits of a permanent establishment or a fixed base which the employer has in the other territory.

(4) Director's fees and similar payments derived by a resident of one of the territories in his capacity as a member of the board of directors of a company resident in the other territory may be taxed in that other territory.

(5) Notwithstanding the provisions of paragraphs (2) and (3) of this Article remuneration for personal services performed aboard a ship or aircraft in international traffic may be taxed in the territory in which the place of effective management of the enterprise is situated.

(6) Notwithstanding anything contained in this Convention, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians and by athletes, from their personal activities as such, may be taxed in the territory in which these activities are exercised.