Student exemption: foreign-source maintenance payments are tax-exempt during study, subject to a maximum permitted duration. Payments to a student or business apprentice present in a Contracting State solely for education or training for maintenance, education or training that arise from sources outside that State are not taxable in that State. The exemption is limited to a period reasonably required to complete the education or training and cannot exceed the maximum period measured from the first arrival. Grants, scholarships and employment remuneration not covered by that exemption are entitled during education or training to the same tax exemptions, reliefs or reductions available to residents of the visited State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Student exemption: foreign-source maintenance payments are tax-exempt during study, subject to a maximum permitted duration.
Payments to a student or business apprentice present in a Contracting State solely for education or training for maintenance, education or training that arise from sources outside that State are not taxable in that State. The exemption is limited to a period reasonably required to complete the education or training and cannot exceed the maximum period measured from the first arrival. Grants, scholarships and employment remuneration not covered by that exemption are entitled during education or training to the same tax exemptions, reliefs or reductions available to residents of the visited State.
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