Teachers, Students and Trainees
(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 present in a Contracting State solely
- (a) as a student at a university, college or school in that Contracting State;
- (b) as a business apprentice (including in the case of the Federal Republic of Germany a Volontaer or a Praktikant);
- (c) as the recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organization, or
- (d) as a member of a technical cooperation programme entered into by the Government of that Contracting State; and who is, or was immediately before visiting that State, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State in respect of remittances from abroad for the purpose of his maintenance, education or training.