Students and apprentices tax exemption permits foreign maintenance payments and limited study related employment income, subject to a duration cap. A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in that State that is directly related to studies or undertaken for maintenance, subject to a fiscal year monetary ceiling; the exemption applies only for the time reasonably required to complete the education or training and in no event for more than five 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.
Students and apprentices tax exemption permits foreign maintenance payments and limited study related employment income, subject to a duration cap.
A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in that State that is directly related to studies or undertaken for maintenance, subject to a fiscal year monetary ceiling; the exemption applies only for the time reasonably required to complete the education or training and in no event for more than five consecutive years from first arrival.
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