Student tax exemption: foreign maintenance and study related employment income exempt while resident in host state for studies. A student who was a resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on grants, loans, scholarships and payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when that employment is directly related to the student's studies; benefits are limited to the period reasonably required to complete the studies and in no event exceed four 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: foreign maintenance and study related employment income exempt while resident in host state for studies.
A student who was a resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on grants, loans, scholarships and payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State when that employment is directly related to the student's studies; benefits are limited to the period reasonably required to complete the studies and in no event exceed four consecutive years from first arrival.
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