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of <h1>Tax Exemption for Students and Apprentices: Payments from Abroad Exempt in Host State for Limited Time Under Specific Rules</h1> Payments received by a student or apprentice, who was a resident of one Contracting State before visiting another for education or training, are exempt from taxation in the host State if the payments originate from sources outside that State. This exemption applies for a reasonable period necessary to complete the education or training. However, for students, the exemption is limited to five consecutive years from their first arrival, and for apprentices, it is limited to two consecutive years.
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