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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Students and Professionals on Remittances and Income in Host State Under Specific Limits</h1> Residents of one Contracting State who visit the other for educational purposes, such as students, business apprentices, or researchers receiving grants, are exempt from tax in the host state on remittances for maintenance, education, or training, grants, and remuneration from employment not exceeding 100,000 Belgian Francs or its equivalent. Additionally, residents visiting for up to one year to gain experience under contract with an enterprise from their home state are exempt from tax on remuneration not exceeding 120,000 Belgian Francs or its equivalent. These provisions aim to facilitate educational and professional exchanges without imposing additional tax burdens.
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