Hello,
Could you please explain if form 8322 is issued based on the citizenship of a foreign student or the country he/she is coming to US for internship? In our situation, the student comes from Germany (and 8322 would be appropriate) but she has the citizenship of the country which does not have tax relief agreement with US.
Thank you for your help!

International interns come under J-1 visa and nothing to do with form 8322. They will get Social Security Number for tax purpose.

Not sure I understand your question...