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 ... Summary
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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