Direct Tax Avoidance Agreements

Swiss Confederation

Article 21 : Professors, teachers and researchers

     1. An individual who is or was a resident of a Contracting State and who visits the other Contracting State for a period not exceeding 24 months for the primary purpose of teaching or engaging in research, or both, at a university or other recognised educational institution shall be exempt from tax in that other Contracting State on his income from personal services for teaching or research at the university or the recognised educational institution.

     2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.