Details of the first-time treaty between Germany and Jersey, on co-operation in taxation matters and the avoidance of double taxation concerning certain items of income, signed on 4 July 2008, have become available. The treaty was concluded in the German and English languages, each text having equal authenticity. The treaty covers only the following types of income: -   pension and other similar remuneration in consideration of past employment or annuities. These are only taxable in the resident state (Art. 6(1)),and -   payments from social security insurance. These may only be taxed in the source state (Art. 6(2)). The...