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Cyprus - Germany Tax Treaty (as amended by 2021 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Visiting Professors, Teachers and Students

(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) An individual 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 solely for the purpose of his education or training shall not be taxed in that State:

  • (a) on payments for the purpose of his maintenance, education or training, provided that such payments arise from sources outside that State; and
  • (b) for a period not exceeding in the aggregate four years, on any remuneration not exceeding 8.000 € or the equivalent in Cyprus currency for each of the calendar year for personal services rendered in the first mentioned State with a view to supplementing the resources available to him for such purposes.