Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1)
a) Eine natürliche Person, die sich auf Einladung eines Ver-
tragsstaats oder einer Universität, Hochschule, Schule,
eines Museums oder einer anderen kulturellen Einrichtung
dieses Vertragsstaats oder im Rahmen eines amtlichen Kul-
turaustausches in diesem Vertragsstaat höchstens zwei
Jahre lang lediglich zur Ausübung einer Lehrtätigkeit, zum
Halten von Vorlesungen oder zur Ausübung einer For-
schungstätigkeit bei dieser Einrichtung aufhält und die im
anderen Vertragsstaat ansässig ist oder dort unmittelbar vor
der Einreise in den erstgenannten Staat ansässig war, ist in
dem erstgenannten Staat mit ihren für diese Tätigkeit be-
zogenen Vergütungen von der Steuer befreit, vorausgesetzt,
dass diese Vergütungen aus Quellen außerhalb dieses Staa-
tes bezogen werden.
b) Buchstabe a gilt nicht für Einkünfte aus Forschungstätigkeit,
wenn die Forschungstätigkeit nicht im öffentlichen Inte-
resse, sondern in erster Linie zum privaten Nutzen einer
bestimmten Person oder bestimmter Personen ausgeübt
wird.
English
(1)
a) 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 pro-
gramme 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 Con-
tracting State shall be exempt from tax in the first-men-
tioned State on his remuneration for such activity, provided
that such remuneration is derived by him from sources out-
side that State.
b) The provisions of subparagraph a shall not apply to income
from research if such research is undertaken not in the pub-
lic interest but primarily for the private benefit of a specific
person or persons.
(2) Zahlungen, die ein Student, Praktikant oder Lehrling, der
sich in einem Vertragsstaat ausschließlich zum Studium oder
zur Ausbildung aufhält und der im anderen Vertragsstaat ansäs-
sig ist oder dort unmittelbar vor der Einreise in den erstgenann-
ten Staat ansässig war, für seinen Unterhalt, sein Studium oder
seine Ausbildung erhält, dürfen im erstgenannten Staat nicht
besteuert werden, sofern diese Zahlungen aus Quellen außer-
halb dieses Staates stammen.
English
(2) Payments which a student or business apprentice who is
or was immediately before visiting a Contracting State a resi-
dent of the other Contracting State and who is present in the
first-mentioned State solely for the purpose of his education or
training receives for the purpose of his maintenance, education
or training shall not be taxed in that State, provided that such
payments arise from sources outside that State.
(3) Studenten, Praktikanten oder Lehrlinge im Sinne des
Absatzes 2 haben zudem während eines solchen Studiums
oder einer solchen Ausbildung bei nicht unter Absatz 2 fallen-
den Fördergeldern, Stipendien und Vergütungen aus unselb-
ständiger Arbeit Anspruch auf die gleichen Steuerbefreiungen,
-vergünstigungen oder -minderungen, die im Gastland ansäs-
sigen Personen unter gleichen Umständen gewährt werden.
English
(3) In respect of grants, scholarships and remuneration from
employment not covered by paragraph 2, a student or business
apprentice described in paragraph 2 shall, in addition, be
entitled to 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.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
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-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 20 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
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-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 · /library/originals/e3c222b396223548224515dc47d5b78cce7a3f00e618b9cba2300721e7795798.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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