Student tax exemption: foreign maintenance payments and study-related employment income exempt while studying, subject to a reasonable time limit.

A student present in the visited Contracting State solely for education or training is exempt there from tax on payments made to him by persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State if the employment is directly related to his studies. For other grants, loans, scholarships and remuneration, the student is entitled during such education or training to the same tax exemptions, reliefs or reductions available to residents. Benefits are limited to a reasonable period to complete the education or training and in no event extend beyond six consecutive years from first arrival.

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