ARTICLE 30
U.S. Income Tax Treaty — germany tax treaty documents: germany.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Members of Diplomatic Missions and Consular Posts
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreement.
To the extent that, due to such privileges, income or capital is not taxed in the receiving State, the sending State shall have the right to tax such income or capital.
Notwithstanding the provisions of Article 4 (Residence), an individual who is a member of a diplomatic mission or a consular post of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if:
a) in accordance with international law he is not liable to tax in the receiving State in respect of income from sources outside that State or on capital situated outside that State, and
b) he is liable in the sending State to the same obligations in relation to tax on his total income or on capital as are residents of that State.
- This Convention shall not apply to international organizations, to organs or officials thereof, or to persons who are members of a diplomatic mission, consular post, or permanent mission of a third State, being present in a Contracting State and not liable in either Contracting State to the same obligations in respect of taxes on income or on capital as are residents.
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