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<h1>Tax Exemptions for Students Under Article 20 of Double Tax Avoidance Agreement: Benefits for Up to 5 Years</h1> Article 20 of the Double Tax Avoidance Agreement between Austria and another Contracting State provides tax exemptions for students or business apprentices who were residents of one Contracting State before visiting the other for education or training. They are exempt from tax in the host state on payments received from abroad for maintenance, education, or training, and on income from employment related to their studies, if the employment does not exceed 183 days within a year. These benefits are available for a reasonable period necessary to complete the education or training, not exceeding five consecutive years.