ARTICLE 20

Teachers, Students and Other Trainees

(1) Payments which a professor or other teacher 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 a period not exceeding two years for the purpose of engaging in advanced studies or research activity or for the purpose of teaching at a recognized university, college or other similar non-profit-making educational institution receives for such work, shall not be taxed in that State provided that such payments arise from sources outside that State.

(2) If an individual is 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 establishment of the said other State, or as an apprentice (including volunteers and practitioners (Volontäre and Praktikanten) in the Federal Republic of Germany), he shall, as from the date of his first arrival in the said other State in connection with the visit in question, be exempt from tax in the said other State in respect of all remittances received from outside that State for his maintenance, education or training.

(3) If an individual is 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 the recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization, he shall, for a period not exceeding two years from the date of his first arrival in the said other State in connection with that visit, be exempt from tax in that State:

• (a) In respect of the amount of such grant, allowance or award, and
• (b) In respect of all remittances received from outside that State for his maintenance, education or training.