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<h1>Taxation Rules for Government Service Pay and Pensions Under Article 19 of Austria's DTAA Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State addresses the taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a Contracting State for services rendered to that State is taxable only in that State. However, if the services are rendered in the other Contracting State and the individual is a resident and national of that State, the remuneration is taxable there. Pensions are similarly taxable in the paying State unless the recipient is a resident and national of the other State. Articles 15-18 apply to business-related services.