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ARTICLE 14

U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Independent Personal Services

The Convention deals in separate articles with different classes of income from personal services. Article 14 deals with the general class of income from independent personal services and Article 15 deals with the general class of dependent personal service income. Exceptions or additions to these general rules are found in Articles 16 through 20 for directors' fees (Article 16); performance income of artistes and athletes (Article 17); pensions in respect of personal service income, annuities, alimony, and child support payments (Article 18); government service salaries and pensions and social security benefits (Article 19); and the income of visiting professors and teachers, and students and trainees (Article 20).

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▸Contents — U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf
U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf

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