Student and apprentice tax exemption: foreign maintenance payments and limited employment remuneration exempt while studying abroad under conditions. A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State up to the amount exempt under that State's laws for a fiscal year, provided such employment is directly related to studies or undertaken for maintenance; the exemption is limited to the period reasonably required to complete the education or training and, in any event, to five 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 and apprentice tax exemption: foreign maintenance payments and limited employment remuneration exempt while studying abroad under conditions.
A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State up to the amount exempt under that State's laws for a fiscal year, provided such employment is directly related to studies or undertaken for maintenance; the exemption is limited to the period reasonably required to complete the education or training and, in any event, to five consecutive years from first arrival.
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