Student tax exemption for foreign residents: exempt overseas maintenance payments and study-related employment income during studies. A visiting student who was a resident of the other Contracting State and is present solely for education or training is exempt in the host State from tax ... Summary
Student tax exemption for foreign residents: exempt overseas maintenance payments and study-related employment income during studies.
A visiting student who was a resident of the other Contracting State and is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training (including grants, loans and scholarships), and on remuneration from employment in the host State where that employment is directly related to the student's studies, subject to a reasonable duration limited by a cumulative maximum period from first arrival.
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