Student and Apprentice Tax Exemption: visitors solely for education are exempt from host-state tax on maintenance payments, scholarships, and service income. A student or business apprentice resident of one Contracting State who is present in the other solely for education or training is exempt in the host ... Summary
Student and Apprentice Tax Exemption: visitors solely for education are exempt from host-state tax on maintenance payments, scholarships, and service income.
A student or business apprentice resident of one Contracting State who is present in the other 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; on grants, scholarships or awards from the Government or tax-exempt organisations; and on income from personal services performed in the host State for maintenance. The exemption is subject to a reasonable period to complete the education or training and a maximum uninterrupted duration from first arrival.
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