Tax exemption for students and apprentices: foreign maintenance payments and limited study-related local employment income exempt. A student or business apprentice who was resident of one Contracting State immediately before visiting the other and who is present solely for education ... Summary
Tax exemption for students and apprentices: foreign maintenance payments and limited study-related local employment income exempt.
A student or business apprentice who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on payments from persons resident outside the host State for maintenance, education or training, and on remuneration from employment in the host State that is directly related to studies or undertaken for maintenance, subject to an annual limit and to a maximum benefit period of five consecutive years from first arrival.
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