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Protocol Amending the Convention between The United States of America and The � Federal Republic of Germany for the Avoidance of Double Taxation and the � Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to � Certain Other Taxes Please note that the text of this Convention starts two-thirds of the way down this � page. The page layout of this file reflects the layout of the original signed treaty � document. This document is designed to print on 8 by 14 legal size or

Article 20 (Visiting Professors and Teachers; Students and Trainees) of the Convention is

U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

modified by:

a) deleting paragraph 1 and substituting the following paragraph:

“1. Remuneration that a professor or teacher who is a resident of a Contracting State and

who is temporarily present in the other Contracting State for the primary purpose of

carrying out advanced study or research or for teaching at an accredited university or

other recognized educational institution, or an institution engaged in research for the

public benefit, receives for such work shall be taxable only in the first-mentioned

Contracting State for a period not exceeding two years from the date of his arrival. This

Article shall not apply to income from research if such research is undertaken not in the

public interest but primarily for the private benefit of a specific person or persons. The

benefits provided in this paragraph shall not be granted to an individual who, during the

immediately preceding period, enjoyed the benefits of paragraph 2, 3, or 4.”; and

b) in paragraph 4, deleting the words “$5,000 (five thousand United States dollars)” and

substituting the words “$9,000 (nine thousand United States dollars)”.

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▸Contents — U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf
U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf

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