Student tax exemption for cross-border education: foreign maintenance and scholarships exempt, plus resident-equivalent reliefs during study. A visiting student who was resident in the other Contracting State is exempt in the visited State from tax on payments for maintenance, education or training that arise from sources outside the visited State, including grants, loans and scholarships; the student also may claim during study the same exemptions, reliefs or reductions available to residents in respect of grants, scholarships and employment remuneration not covered by the source-based exemption, subject to presence solely for education or training and a limited period reasonably required to complete the course.
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 cross-border education: foreign maintenance and scholarships exempt, plus resident-equivalent reliefs during study.
A visiting student who was resident in the other Contracting State is exempt in the visited State from tax on payments for maintenance, education or training that arise from sources outside the visited State, including grants, loans and scholarships; the student also may claim during study the same exemptions, reliefs or reductions available to residents in respect of grants, scholarships and employment remuneration not covered by the source-based exemption, subject to presence solely for education or training and a limited period reasonably required to complete the course.
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