Poland (tax/treaty)

Government Service 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) Is a national of that State; or (ii) Did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Any pension and any other similar remuneration paid by, or out of funds created by, a Contracting State or an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such pension and any other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. The provisions of articles 15, 16, 17 and 18 of this Convention shall apply to salaries, wages, pensions and other similar remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or an administrative subdivision or a local authority thereof.