Student tax exemption for foreign maintenance and limited employment remuneration during studies, subject to duration limits. A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on employment remuneration in the host State when directly related to studies or for maintenance, subject to a capped annual amount and a time limit not exceeding a reasonable period to complete studies and in no event beyond 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 tax exemption for foreign maintenance and limited employment remuneration during studies, subject to duration limits.
A resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on employment remuneration in the host State when directly related to studies or for maintenance, subject to a capped annual amount and a time limit not exceeding a reasonable period to complete studies and in no event beyond five consecutive years from first arrival.
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