(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 re-
search at such institution and who is, or was immediately before
that visit, a resident of the other Contracting State shall be ex-
empt 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 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
Costa Rica / Germany; BGBl. 2014 II S. 917; edition de-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26; article 20; English; unreviewed source text, current applicability unverified; /editions/de-costa-rica-2014-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-costa-rica-2014-base | BGBl. 2014 II S. 917 | signed 2014-02-13 | published 2014-11-26 | Signed: 2014-02-13 | Gazette publication: 2014-11-26
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2014-11-26
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2014-02-13
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2014-02-13; consent law 2014-11-20; gazette publication 2014-11-26. Edition ID year is not a signature date. Treaty entry into force: 2016-08-10. Roster general application: 2017-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 10. August 2016. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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.
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Costa Rica R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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.
Native German and English source transcriptions only. The signing clause names German, Spanish and English as authentic, with English prevailing on divergent interpretation of German/Spanish. Spanish is NOT printed as treaty text in this retained PDF and is NOT supplied here; no translation or global unavailability claim. Original signature 2014-02-13; gazette publication 2014-11-26; not current consolidated law. No qualified human wording review, legal review, current-law or publication approval. 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-costa-rica-2014-base/. PDF page links identify pages, not verified paragraph correspondence.