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1Article 1 Persons Covered2Article 2 Taxes Covered3Article 3 General Definitions4Article 4 Resident5Article 5 Permanent Establishment6Article 6 Income from Immovable Property7Article 7 Business Profits8Article 8 Shipping and Air Transport9Article 9 Associated Enterprises10Article 10 Dividends11Article 11 Interest12Article 12 Royalties13Article 13 Capital Gains14Article 14 Independent Personal Services15Article 15 Income from Employment16Article 16 Directors’ Fees17Article 17 Artistes and Sportsmen18Article 18 Pensions19Article 19 Government Service20Article 20 Visiting Professors, Teachers and Students21Article 21 Other Income22Article 22 Capital23Article 23 Methods for Elimination of Double Taxation24Article 24 Non-Discrimination25Article 25 Mutual Agreement Prodedure26Article 26 Exchange of Information27Article 27 Assistance in the Collection of Taxes28Article 28 Procedural Rules for Taxation at Source29Article 29 Miscellaneous Rules30Article 30 Members of Diplomatic Missions and Consular Posts31Article 31 Protocol32Article 32 Entry into Force33Article 33 Termination

33 articles · English

Source & edition
Country pairs / China / Germany

China / Germany · 2015 source edition

Article 20 Visiting Professors, Teachers and Students

English · original source edition

Unreviewed · applicability unverified
Original & source
Deutsch contents

Choose a contents page: no source-verified article correspondence is available. Legal or translation equivalence has not been reviewed.

§ PDF page 13 PDF page 14
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 before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuner- ation for such activity, provided that such remuneration is derived by him from outside that State. If the period exceeds two years, the remuneration for such activities may be taxed in the first-mentioned State from the beginning of the visit.
§ PDF page 14
2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
§ PDF page 14
3. 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 train- ing receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such pay- ments arise from sources outside that State.
Citation to select or copy

China / Germany; BGBl. 2015 II S. 1647; edition de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29; article 20; English; unreviewed source text, current applicability unverified; /editions/de-china-2015-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.

Source & edition

BGBl. 2015 II S. 1647

  • Original PDF Official source website ↗

    SHA-256 cd1af445f63ff433a95b45e466337082392d2ec4858cfcaad4629d1bd22b5d2a

Edition
de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2015-12-29
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2014-03-28
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.

This source supplies German and English versions. The signing clause also identifies Chinese 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-china-2015-base/. PDF page links identify pages, not verified paragraph correspondence.

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