Zahlungen, die ein Student, Praktikant oder Auszubildender,
der sich in einer Vertragspartei ausschließlich zum Studium oder
zur Ausbildung aufhält und der in der anderen Vertragspartei
ansässig ist oder dort unmittelbar vor der Einreise in die erst -
genannte Vertragspartei ansässig war, für seinen Unterhalt, sein
Studium oder seine Ausbildung erhält, dürfen von der erst -
genannten Vertragspartei nicht besteuert werden, sofern diese
Zahlungen aus Quellen außerhalb dieser Vertragspartei stam-
men.
Germany / Jersey · 2015 source edition
Artikel 7 Studenten
Deutsch · original source edition
Unreviewed · applicability unverifiedLimited treaty scope
Citation to select or copy
Germany / Jersey; BGBl. 2015 II S. 1326; edition de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26; article 7; Deutsch; unreviewed source text, current applicability unverified; /editions/de-jersey-2015-base/de/articles/article-7/
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. 1326
- Original PDF Official source website ↗
SHA-256
758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e
- Edition
- de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
- Text available here
- Deutsch, English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Gazette publication date
- 2015-11-26
- Provenance
- agent source-triage of pinned original; neither date is treaty entry/application
- Signature date
- 2015-05-07
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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 is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.