RCUH Policies and Procedures
Research Corporation
of the University of Hawai‘i
Human Resources Department
TAX TREATY STATEMENT FOR TEACHERS AND RESEARCHES Germany
1. IamaresidentofGermany.IamnotaU.S.citizen.Ihavenotbeenlawfullyaccordedthe privilege of residing permanently in the United States as an immigrant.
2. I am a professor or teacher visiting the United States for the purpose of advanced study, teaching, or research at _________________________ [insert the name of the accredited university, college, school, or other educational institution, or a public research institution or other institution engaged in research for the public benefit]. I will receive compensation for my teaching, research, or study activities.
3. The compensation received during the entire tax year (or during the period from __________ to __________ ) for these activities qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Germany. I have not previously claimed an income tax exemption under that treaty for income received as a student, apprentice, or trainee during the immediately preceding period. (If, however, following the period in which the alien claimed benefits as a student, apprentice, or trainee, that person returned to Germany and resumed residence and physical presence before returning to the United States as a teacher or researcher, that person may claim the benefits of this treaty.)
4. Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person or persons.
5. IarrivedintheUnitedStateson____________[insertthedateofyourlastarrivalintothe United States before beginning the services for which the exemption is claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
______________________________________ _____________________ Name (please print) Date
____________________________________________ Signature