Student tax exemption for cross-border education: employment income related to studies may be tax-exempt subject to limits and duration. A student resident of one Contracting State who is present in the other solely for education or training is exempt in that host State from tax on remuneration from employment directly related to studies, alongside grants, scholarships and payments from outside for maintenance or education. That exemption for employment remuneration is subject to a specified annual ceiling, and the Article's benefits are time-limited to what is reasonably required to complete the education or training but not exceeding six 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.
Student tax exemption for cross-border education: employment income related to studies may be tax-exempt subject to limits and duration.
A student resident of one Contracting State who is present in the other solely for education or training is exempt in that host State from tax on remuneration from employment directly related to studies, alongside grants, scholarships and payments from outside for maintenance or education. That exemption for employment remuneration is subject to a specified annual ceiling, and the Article's benefits are time-limited to what is reasonably required to complete the education or training but not exceeding six consecutive years from first arrival.
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