Student tax exemption for visiting residents: income for maintenance and study related employment exempt, subject to time limits. A student who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State if that employment is directly related to the student's studies, with the exemption limited to a reasonable period to complete the education or training and not extending beyond six consecutive years from first arrival.
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 tax exemption for visiting residents: income for maintenance and study related employment exempt, subject to time limits.
A student who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State if that employment is directly related to the student's studies, with the exemption limited to a reasonable period to complete the education or training and not extending beyond six consecutive years from first arrival.
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