Australian Tax Treaties
German Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF FISCAL EVASION AND AVOIDANCE
ARTICLE 17
Pensions, Annuities and Similar Payments
1
Subject to the provisions of paragraph 2 of Article 18 , pensions, payments made under the social security legislation and annuities paid to a resident of a Contracting State shall be taxable only in that State.
2
Notwithstanding the provisions of paragraph 1 but subject to the provisions of paragraph 3 , such a pension or annuity arising in a Contracting State which is attributable in whole or in part to contributions which, for more than 15 years in that State,
(a) did not form part of the taxable income from employment,
(b) were tax-deductible, or
(c) in the case of a pension or annuity arising in the Federal Republic of Germany, were afforded some other form of beneficial treatment by the Federal Republic of Germany
3
Notwithstanding the provisions of paragraphs 1 and 2 , benefits paid under the social security legislation of a Contracting State may also be taxed in that State but the tax so charged shall not exceed 15 per cent of the gross amount of the benefit. However, this paragraph shall not apply if the benefits were first paid before 1 January 2017.
4
Notwithstanding the provisions of paragraph 1 , recurrent or non-recurrent payments made by a Contracting State or, in the case of the Federal Republic of Germany, its States (L ä nder), or a political subdivision or local authority thereof, being payments which are exempt from tax in that State and which are paid to a resident of the other Contracting State as compensation for political persecution (including restitution payments) or for injustice or damage sustained as a result of war or for damage as a result of military or civil alternative service or of a crime, a vaccination or for similar reasons shall be exempt from tax in that other State.
5
Any alimony or other maintenance payment arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned State.
6
The term " annuities " means a stated sum payable periodically at stated times, for life or for a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money ' s worth.
Subject to the provisions of paragraph 2 of Article 18 , pensions, payments made under the social security legislation and annuities paid to a resident of a Contracting State shall be taxable only in that State.
2
Notwithstanding the provisions of paragraph 1 but subject to the provisions of paragraph 3 , such a pension or annuity arising in a Contracting State which is attributable in whole or in part to contributions which, for more than 15 years in that State,
(a) did not form part of the taxable income from employment,
(b) were tax-deductible, or
(c) in the case of a pension or annuity arising in the Federal Republic of Germany, were afforded some other form of beneficial treatment by the Federal Republic of Germany
may also be taxed in that State provided the pension or annuity was first paid after 31 December 2016. This paragraph shall not apply if the tax relief or other form of beneficial treatment was clawed back for any reason, or if the 15 year condition is fulfilled in both Contracting States.
3
Notwithstanding the provisions of paragraphs 1 and 2 , benefits paid under the social security legislation of a Contracting State may also be taxed in that State but the tax so charged shall not exceed 15 per cent of the gross amount of the benefit. However, this paragraph shall not apply if the benefits were first paid before 1 January 2017.
4
Notwithstanding the provisions of paragraph 1 , recurrent or non-recurrent payments made by a Contracting State or, in the case of the Federal Republic of Germany, its States (L ä nder), or a political subdivision or local authority thereof, being payments which are exempt from tax in that State and which are paid to a resident of the other Contracting State as compensation for political persecution (including restitution payments) or for injustice or damage sustained as a result of war or for damage as a result of military or civil alternative service or of a crime, a vaccination or for similar reasons shall be exempt from tax in that other State.
5
Any alimony or other maintenance payment arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned State.
6
The term " annuities " means a stated sum payable periodically at stated times, for life or for a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money ' s worth.
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