Tax exemption for visiting students extends to maintenance payments and study-related employment but limited to a set period. A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in that other State on payments from ... Summary
Tax exemption for visiting students extends to maintenance payments and study-related employment but limited to a set period.
A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in that other State on payments from persons residing outside for maintenance, education or training (including grants, loans and scholarships) and on remuneration from employment in the other State that is directly related to studies; the exemption lasts only for a reasonable or customarily required period and shall not extend beyond six consecutive years from first arrival.
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