Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Eine natürliche Person, die in einem Vertragstaat
zu dem Zeitpunkt ansässig ist, zu dem sie sich auf Ein-
ladung des anderen Vertragstaats oder einer Universität
oder anderen Lehranstalt in dem anderen Staat haupt-
sächlich zwecks Ausübung einer Lehr- und/oder For-
schungstatigkeit an einer Universität oder anderen
Lehranstalt vorübergehend in den anderen Vertragstaat
begibt, ist für die Dauer von höchstens zwei Jahren vom
Tag ihrer Ankunft in dem anderen Staat von der Steuer
dieses anderen Vertragstaats auf ihre Einkünfte aus
ihrer Lehr- oder Forschungstätigkeit an dieser Universi-
tät oder anderen Lehranstalt befreit.
English
(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.
(2) War eine natürliche Person in einem Vertragstaat
ansässig, unmittelbar bevor sie sich in den anderen
Vertragstaat begab, und hält sie sich in dem anderen
Staat lediglich als Student einer Universität, Hoch-
schule, Schule oder anderen ähnlichen Lehranstalt dieses
anderen Staates oder als Lehrling (in der Bundesrepu-
blik Deutschland einschließlich der Volontäre oder
Praktikanten) vorübergehend auf, so ist sie vom Tag
ihrer ersten Ankunft in dem anderen Staat im Zusam-
menhang mit diesem Aufenthalt von der Steuer dieses
anderen Staates befreit
a) hinsichtlich aller für ihren Unterhalt, ihre Erziehung
oder ihre Ausbildung bestimmten Überweisungen aus
dem Ausland und :
während der Dauer von insgesamt höchstens drei
b
Jahren hinsichtlich aller Vergütungen bis zu 6000
DM oder deren Gegenwert in jamaikanischer Wäh-
rung je Kalenderjahr für Arbeit, die sie in dem ande-
ren Vertragstaat ausübt, um die Mittel für ihren
Unterhalt, ihre Erziehung oder ihre Ausbildung zu
ergänzen.
English
(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.
(3) War eine natürliche Person in einem Vertragstaat
ansässig, unmittelbar bevor sie sich in den anderen Ver-
tragstaat begab, und hält sie sich in dem anderen Staat
lediglich zum Studium, zur Forschung oder zur Ausbil-
dung als Empfänger eines Zuschusses, Unterhaltsbeitrags
oder Stipendiums einer wissenschaftlichen, pädago-
gischen, religiösen oder mildtätigen Organisation oder
im Rahmen eines Programms für technische Hilfe, an
dem die Regierung eines Vertragstaats beteiligt ist, vor-
übergehend auf, so ist sie vom Tag ihrer ersten Ankunft
in dem anderen Staat im Zusammenhang mit diesem
Aufenthalt von der Steuer dieses anderen Staates be-
freit hinsichtlich
Unterhaltsbeitrags oder Stipen-
a) dieses Zuschusses,
diums und
b) aller für ihren Unterhalt, ihre Erziehung oder ihre
Ausbildung bestimmten Überweisungen aus dem
Ausland,
English
(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.
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
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
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.
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 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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 | de-jamaica-1976-base | 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 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
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
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
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.
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 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.
Protokolle und spätere Instrumente
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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 1976 II S. 1194 · /library/originals/9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.