Student tax exemption for temporary education-related stays-foreign maintenance, scholarships, and study-related employment exempt from host state tax. A student who was resident of one Contracting State immediately before visiting the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State directly related to the studies; the exemption is limited to the period reasonably required to complete the education or training and cannot extend beyond a specified continuous period 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 for temporary education-related stays-foreign maintenance, scholarships, and study-related employment exempt from host state tax.
A student who was resident of one Contracting State immediately before visiting the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State directly related to the studies; the exemption is limited to the period reasonably required to complete the education or training and cannot extend beyond a specified continuous period from first arrival.
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