(1) An individual who visits a Contracting State at the invitation
of that State or of a university, college, school, museum or
other cultural institution of that State or under an official programme
of cultural exchange for a period not exceeding two years solely
for the purpose of teaching, giving lectures or carrying out
research at such institution and who is, or was immediately be-
fore that visit, a resident of the other Contracting State shall be
exempt from tax in the first-mentioned State on his remuneration
for such activity, provided that such remuneration is derived by
him from outside that State.
(2) Payments which a student or business apprentice who is
or was immediately before visiting a Contracting State a resident
of the other Contracting State and who is present in the first-
mentioned State solely for the purpose of his education or
training receives for the purpose of his maintenance, education
or training shall not be taxed in that State, provided that such
payments arise from sources outside that State.
(3) In respect of grants, scholarships and remuneration from
employment not covered by paragraph 2, a student or business
apprentice described in paragraph 2 shall, in addition, be
entitled during such education or training to the same exemp-
tions, reliefs or reductions in respect of taxes available under the
same conditions to residents of the State which he is visiting.
Citation to select or copy
Albania / Germany; BGBl. 2011 II S. 1186; edition de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08; article 20; English; unreviewed source text, current applicability unverified; /editions/de-albania-2011-base/en/articles/article-20/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2011-12-08
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2010-04-06
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.