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 ... Summary
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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