Student tax exemption: foreign maintenance and study payments are tax-exempt and students receive resident tax reliefs while studying. A visiting student who immediately before the visit was resident in the other Contracting State and is present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training (including grants, loans and scholarships), and is entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents; benefits are limited to the reasonable/customary period to complete the course and subject to an absolute temporal cap 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: foreign maintenance and study payments are tax-exempt and students receive resident tax reliefs while studying.
A visiting student who immediately before the visit was resident in the other Contracting State and is present solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training (including grants, loans and scholarships), and is entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents; benefits are limited to the reasonable/customary period to complete the course and subject to an absolute temporal cap from first arrival.
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