Student tax exemption: cross border payments and study related employment exempted, subject to a limited residency period. Article 21 provides that 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 in that other State from tax on payments from persons residing outside that State for maintenance, education or training (including grants, loans and scholarships) and from remuneration for employment in that State directly related to the student's studies, subject to a reasonable or customary time required to complete the education or training and an absolute maximum continuous period from first arrival.
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Student tax exemption: cross border payments and study related employment exempted, subject to a limited residency period.
Article 21 provides that 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 in that other State from tax on payments from persons residing outside that State for maintenance, education or training (including grants, loans and scholarships) and from remuneration for employment in that State directly related to the student's studies, subject to a reasonable or customary time required to complete the education or training and an absolute maximum continuous period from first arrival.
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