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Germany

A student or business apprentice (including Volontaere and Praktikanten) who is or was immediately before visiting the United States a resident of Germany and who is present in the United States for full-time education or training is exempt from U.S. income tax on amounts from sources outside the United States for maintenance, education, or training.

An individual who is or was immediately before visiting the United States a resident of Germany is exempt from U.S. tax on amounts received as a grant, allowance, or award from a nonprofit religious, charitable, scientific, literary, or educational organization. Individuals described in the previous two paragraphs are also exempt from U.S. tax on compensation for dependent personal services of up to $9,000 per year if:

� They are present in the United States for not more than 4 years, and
� The services are performed for the purpose of supplementing funds available otherwise for maintenance, education, or training. If the individual�s visit exceeds 4 years, the exemption is lost for the entire visit unless the competent authorities of Germany and the United States agree otherwise.

An individual who is a resident of Germany and who is employed by a German enterprise or by a nonprofit religious, charitable, scientific, literary, or educational organization is exempt from U.S. tax on compensation paid by the employer from outside the United States if:

� The individual is temporarily in the United States for not more than 1 year to acquire technical, professional, or business experience from any person other than his or her employer, and
� The compensation is not more than $10,000. If the compensation is more than $10,000, none of the income is exempt.

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