Student tax exemption for maintenance payments and limited relief for incidental work supplementing maintenance during study visits. Exemption from host-state taxation for maintenance payments received by a student, apprentice or trainee who was a resident of the other Contracting State ... Summary
Student tax exemption for maintenance payments and limited relief for incidental work supplementing maintenance during study visits.
Exemption from host-state taxation for maintenance payments received by a student, apprentice or trainee who was a resident of the other Contracting State immediately before visiting and who is present solely for education or training, provided such payments arise from sources outside the host State. Limited relief also applies to remuneration for dependent personal services in the host State when those services are directly related and incidental to education or training or necessary to supplement maintenance, but the relief is subject to a temporal restriction.
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