(1) An individual who visits a Contracting State at the invita-
tion of that State or of an accredited 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 before that visit, a resident of the other Con-
tracting 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) The provisions of paragraph 1 shall not apply to income
from research if such activities are undertaken by the individual
not in the public interest but primarily for the private benefit of
some person or persons.
(3) Payments which a student or business apprentice who is
or was immediately before visiting a Contracting State a resi-
dent 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.
Citation to select or copy
Bulgaria / Germany; BGBl. 2010 II S. 1286; edition de-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23; article 19; English; unreviewed source text, current applicability unverified; /editions/de-bulgaria-2010-base/en/articles/article-19/
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-bulgaria-2010-base | BGBl. 2010 II S. 1286 | Signed: 2010-01-25 | Gazette publication: 2010-11-23
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2010-11-23
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2010-01-25
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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2022-07-21; entry into force: 2023-12-13; general application from: 2024-01-01; limit: Exact tax-specific application remains for protocol review.
This source supplies German and English versions. The signing clause also identifies Bulgarian as authentic; that third version is NOT present in this reader. 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-bulgaria-2010-base/. PDF page links identify pages, not verified paragraph correspondence.