1. Remuneration that a professor or teacher who is a
resident of a Contracting State and who is temporarily present
in the other Contracting State for the primary purpose of
carrying out advanced study or research or for teaching at an
accredited university or other recognized educational
institution, or an institution engaged in research for the public
benefit, receives for such work shall be taxable only in the
first-mentioned Contracting State for a period not exceeding
two years from the date of his arrival. This Article shall not apply
to income from research if such research is undertaken not in
the public interest but primarily for the private benefit of a
specific person or persons. The benefits provided in this
paragraph shall not be granted to an individual who, during the
immediately preceding period, enjoyed the benefits of
paragraph 2, 3, or 4.
2. Payments other than compensation for personal services
that a student or business apprentice (including Volontäre and
Praktikanten in the Federal Republic of Germany) who is or was
immediately before visiting a Contracting State a resident of the
other Contracting State and who is present in the first-mentioned
State for the purpose of his full-time 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, or are remitted from, outside that
State.
3. Payments other than compensation for personal services
that a person who is or was immediately before visiting a
Contracting State a resident of the other Contracting State
receives as a grant, allowance, or award from a non-profit
religious, charitable, scientific, literary, or educational private
organization or a comparable public institution shall not be
taxed in the first-mentioned State.
4. A student or business apprentice within the meaning of
paragraph 2, or a recipient of a grant, allowance, or award
within the meaning of paragraph 3, who is present in a
Contracting State for a period not exceeding four years shall
not be taxed in that State on any income from dependent
personal services that is not in excess of $ 9,000 (nine thousand
United States dollars) or its equivalent in Euro per taxable year,
provided that such services are performed for the purpose of
supplementing funds available otherwise for maintenance,
education, or training.
5. A resident of one of the Contracting States who is an
employee of an enterprise of such State or of an organization or
institution described in paragraph 3, and who is temporarily
present in the other Contracting State for a period not
exceeding one year solely to acquire technical, professional, or
business experience from any person other than such
enterprise, organization, or institution, shall be exempt from tax
by that other State on compensation remitted from outside that
other State for services wherever performed paid by such
enterprise, organization, or institution if such compensation
does not exceed $ 10,000 (ten thousand United States dollars)
or its equivalent in Euro.
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Source form
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Source scope
Exact officially published consolidation, not a privately synthesized or certified current-law text
Retrieved
2026-09-30
Text and language scope
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Review status
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Currentness
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 611 | de-united-states-2008-consolidated | BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23 | Article 20 | en | Pending qualified human review; no wording, completeness, legal alignment or indexing approval. | /library/treaties/de-united-states-2008-consolidated/en/articles/article-20/
Source, edition and limits
Source edition
BGBl. 2008 II S. 611 | Included protocol entered 2007-12-28 (original publication footnote, PDF31); publication 2008-06-23; correction851 unresolved | Signed: 1989-08-29 | Gazette publication: 2008-06-23
Source form
Original official-publication PDF with native text layer; unreviewed language-separated machine transcription of that exact publication
Source scope
Exact officially published consolidation, not a privately synthesized or certified current-law text
Retrieved
2026-09-30
Text and language scope
UNREVIEWED ORIGINAL 611-PUBLICATION ONLY. Correction BGBl.2008 II S.851 is identified but its wording/incorporation is unresolved. NOT a corrected final version or current law. Printed line breaks, hyphens and PDF word spacing retained. Article14 deletion marker and Article18A conserved. Separate preamble, protocol and publication footnotes: /review/de-united-states-2008-consolidated/. No consolidation closing or signatories invented. Page references are not verified paragraph alignment.
Review status
Pending qualified human review; no wording, completeness, legal alignment or indexing approval.
Currentness
Original source edition; not a verified current-law consolidation. No current-law determination, qualified human wording/completeness review, legal alignment, or indexing approval. No exhaustive later-development check. Page links identify source pages, not verified paragraph correspondence. Original 611 publication only; Correction851 unresolved. No corrected-final-version or full-language accuracy claim. 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
Includes protocol signed 2006-06-01, entry 2007-12-28 (publication footnote4, PDF31). Separate official correction BGBl.2008 II S.851 is linked in retained BMF metadata; its wording and incorporation remain unresolved. No correction applied. 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.
Text language and status
en · authentic-language-transcription · machine-transcription