Article 19 - Government Service - Netherlands

ARTICLE 19 GOVERNMENT SERVICE 1. (a) Remuneration, other than a pension, paid by one of the States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or sub-division or authority may be taxed in that State. (b) However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who: 1. is a national of that State; or 2. did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Any pension paid by, or out of funds created by, one of the States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State of sub-division or authority may be taxed in that State. (b) However, such pension shall be taxable only in the other State if the individual is a resident of, and a national of that State. 3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by one of the States or a political sub division or a local authority thereof.