background image
Taiwan - Germany Tax Treaty (2011) — 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 territory at the invitation of that territory or of a university, college, school, museum or other cultural institution of that territory 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 territory shall be exempt from tax in the first-mentioned territory on his remuneration for such activity, provided that such remuneration is derived by him from outside the first-mentioned territory.

(2) Payments which a student or business apprentice who is or was immediately before visiting a territory a resident of the other territory and who is present in the first-mentioned territory solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned territory, provided that such payments arise from sources outside the first-mentioned territory.