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1Article 1 Personal Scope2Article 2 Taxes Covered3Article 3 General Definitions4Article 4 Fiscal Domicile5Article 5 Permanent Establishment6Article 6 Immovable Property7Article 7 Business Profits8Article 8 Ships and Aircraft9Article 9 Associated Enterprises10Article 10 Dividends11Article 11 Interest12Article 12 Royalties13Article 13 Capital Gains14Article 14 Independent Personal Services15Article 15 Dependent Personal Services16Article 16 Directors' Fees17Article 17 Artistes and Athletes18Article 18 Public Funds19Article 19 Pensions20Article 20 Teachers, Students and Trainees21Article 21 Income not expressly mentioned22Article 22 Capital23Article 23 Relief from Double Taxation24Article 24 Non-discrimination25Article 25 Mutual Agreement Procedure26Article 26 Exchange of Information27Article 27 Diplomatic and Consular Privileges28“ Article 28 Land Berlin29Article 29 Entry into Force30Article 30 Termination

30 articles · English

Source & edition
Country pairs / Germany / Jamaica

Germany / Jamaica · 1976 source edition

Article 20 Teachers, Students and Trainees

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
(1) An individual who is a resident of a Gontracting State at the time he becomes temporarily present in the other Contracting State, at the invitation of that other Contracting State or of a university or other educational institution in that other State, for the primary purpose of teaching or engaging in research, or both, at a university or other educational institution shall be exempt from tax by that other Contracting State on his income from per- sonal services for teaching or research at such university or educational institution, for a period not exceeding two years from the date of his arrival in that other State.
§ PDF page 13
(2) An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational institution in that other State or as a business apprentice (including in the case of the Federal Republic of Germany a Volontär or a Praktikant) shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State (a) on all remittances from abroad for purposes of his maintenance, education or training; and (b) for a period not exceeding in the aggregate three years, on any remuneration not exceeding 6000 DM or the equivalent in Jamaican currency for the ca- lendar year for personal services rendered in that other Contracting State with a view to supplement- ing the resources available to him for such purposes.
§ PDF page 13 PDF page 14
(3) An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely for the purpose of study, research or training as a recipient of a grant, allowance or award from a scien- tific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of a Contracting State shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State {a) on the amount of such grant, allowance or award; and (b) on all remittances from abroad for the purposes of his maintenance, education or training.
Citation to select or copy

Germany / Jamaica; BGBl. 1976 II S. 1194; edition de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17; article 20; English; unreviewed source text, current applicability unverified; /editions/de-jamaica-1976-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. 1976 II S. 1194

  • Original PDF Official source website ↗

    SHA-256 9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c

Edition
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1976-07-17
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1974-10-08
Edition notes and known limitations

Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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. 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.

The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.

Retained metadata & integrity record

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