DT8307 - Greece: double taxation agreement, Article 8: Governmental functions

(1) Remuneration, including pensions, paid by, or out of funds created by, one Contracting Party to any individual in respect of services rendered to that Party in the discharge of governmental functions shall be exempt from tax in the territory of the other Contracting Party, unless the individual is a national of that other Party without being also a national of the first Party.

(2) The provisions of this Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either Contracting Party for purposes of profit.