Student tax exemption for visiting residents: maintenance payments from abroad are untaxed, with duration limited by customary completion period.

Payments for maintenance, education or training received by a student or business apprentice who was a resident of the other Contracting State and is present solely for education are exempt from tax in the visited State when arising from sources outside that State; grants, scholarships and employment remuneration not covered by that exemption receive the same tax reliefs available to residents during the education period, subject to a reasonable duration limited to the customary period required to complete the studies from first arrival.

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