Student tax exemption for cross-border education: nonresident payments and study-related earnings are tax-exempt for a limited period. A student who was resident of one Contracting State immediately before visiting the other and who 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, and on remuneration from employment in the host State if directly related to studies and necessary for maintenance; this exemption lasts only for a period reasonable to complete the education or training and is subject to a maximum consecutive duration from the date of first arrival for study.
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 cross-border education: nonresident payments and study-related earnings are tax-exempt for a limited period.
A student who was resident of one Contracting State immediately before visiting the other and who 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, and on remuneration from employment in the host State if directly related to studies and necessary for maintenance; this exemption lasts only for a period reasonable to complete the education or training and is subject to a maximum consecutive duration from the date of first arrival for study.
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