(1) Toute personne physique qui, à l’invitation d’un État
contractant ou d’une université, d’une école supérieure, d’une
école, d’un musée ou d’une autre institution culturelle de cet
État ou dans le cadre d’un échange culturel officiel, séjourne
dans cet État contractant pendant une période n’excédant pas
deux ans à seule fin d’exercer une activité d’enseignement, de
faire des cours ou des conférences ou de se livrer à une activité
de recherche auprès de l’institution concernée et qui est, ou qui
était immédiatement avant de se rendre dans cet État
contractant, un résident de l’autre État contractant est
exemptée, dans le premier État, de l’impôt sur les rémunérations
perçues pour cette activité à condition que celles-ci proviennent
de sources situées en dehors de cet État.
(2) Les sommes qu’un étudiant, un stagiaire ou un apprenti
qui est, ou qui était immédiatement avant de se rendre dans un
État contractant, un résident de l’autre État contractant et qui
séjourne dans le premier État à seule fin d’y poursuivre ses
études ou sa formation reçoit pour couvrir ses frais d’entretien,
d’études ou de formation ne sont pas imposables dans cet État,
à condition qu’elles proviennent de sources situées en dehors
de cet État.
(3) Tout étudiant, stagiaire ou apprenti au sens du
paragraphe 2 a en outre droit pendant ces études ou cette
formation, au titre des allocations, bourses ou revenus d’emploi
qui ne sont pas traités au paragraphe 2, aux mêmes déductions
personnelles, abattements et réductions d’impôt que ceux
accordés aux résidents de l’État d’accueil qui se trouvent dans
la même situation.
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. 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-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. 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.
Protocols and later instruments
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.
BGBl. 2008 II S. 1188 | de-algeria-2008-base | de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29 | Article 20 | fr | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-algeria-2008-base/fr/articles/article-20/
Source, edition and limits
Source edition
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. 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-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. 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.
Protocols and later instruments
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.