Student tax exemption: visiting students exempt from host-state tax on foreign maintenance payments and limited employment income related to studies. A visiting student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training (including grants, loans and scholarships), and on remuneration from employment in the host State to the extent permitted by that State where the employment is directly related to studies or undertaken for maintenance; the exemption is limited to a reasonable period to complete the training and not more than seven 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: visiting students exempt from host-state tax on foreign maintenance payments and limited employment income related to studies.
A visiting student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training (including grants, loans and scholarships), and on remuneration from employment in the host State to the extent permitted by that State where the employment is directly related to studies or undertaken for maintenance; the exemption is limited to a reasonable period to complete the training and not more than seven consecutive years from first arrival.
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