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 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-men-
tioned State solely for the purpose of his education or training
receives for the purpose of his maintenance, education or train-
ing shall not be taxed in that State, provided that such payments
arise from sources outside that State.
3. With respect to paragraph 2, in respect of grants, scholar-
ships and remuneration from employment not covered by para-
graph 2, a student or business apprentice described in para-
graph 2 shall, in addition, be entitled during such education or
training to the same exemptions, reliefs or reductions in respect
of taxes available under the same conditions to residents of the
State which he is visiting.
Citation to select or copy
Germany / Korea (South); BGBl. 2002 II S. 1630; edition de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16; article 20; English; unreviewed source text, current applicability unverified; /editions/de-republic-of-korea-2002-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-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2002-07-16
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2000-03-10
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. 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): Korea, Republik R-P P: 18.04.2018 KR KR. 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.
This source supplies German and English versions. The signing clause also identifies Korean as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-republic-of-korea-2002-base/. PDF page links identify pages, not verified paragraph correspondence.