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.
ARTICLE 20
Students and Trainees
A person who was a resident of a Contracting State immediately before arriving in the other Contracting State and is temporarily present in that other State solely as a student at a university or other educational institution or as an apprentice (including in the case of the Federal Republic of Germany a Volontär or Praktikant) shall, from the date of his first arrival in the other State in connection with that temporary presence, be exempt from tax in that State:
- (a) on all remittances from abroad for purposes of his maintenance, education or training; and
- (b) for a period of not more than five years, on any remuneration not exceeding DM 6,000 or the equivalent in dirhams during any calendar year for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.