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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Pensions for past employment taxable only in resident State under DTAA Article 18, with exceptions in Article 19.</h1> Pensions and similar remuneration paid to a resident of a Contracting State for past employment are taxable exclusively in that State, as per Article 18 of the Double Tax Avoidance Agreement (DTAA) between Germany and another Contracting State. This provision is subject to exceptions outlined in Article 19.