Article 18 (Pensions, Annuities, Alimony, and Child Support) of the Convention is
U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
modified by:
a) deleting the title “Article 18 (Pensions, Annuities, Alimony, and Child Support)”and
replacing it with the title “Article 18 (Pensions, Annuities, Alimony, Child Support, and
Social Security)”;
b) by adding a new paragraph 5 as follows:
“5. Social security benefits paid under the social security legislation of a Contracting
State and other public pensions (not dealt with in Article 19 (Government Service)) paid
by a Contracting State to a resident of the other Contracting State shall be taxable only in
that other Contracting State. In applying the preceding sentence, that other Contracting
State shall treat such benefit or pension as though it were a social security benefit paid
under the social security legislation of that other Contracting State.”
Get a plain-English answer with a citation back to this text.
Ask AI about this code