Student tax exemption under treaty protects foreign maintenance payments and limited work remuneration during cross-border studies. A resident of one Contracting State present in the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on employment remuneration in the host State to the extent permitted by host State law, provided such employment is directly related to studies or for maintenance; the exemption is limited to a period reasonable to complete the education or training and in no event beyond six 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 under treaty protects foreign maintenance payments and limited work remuneration during cross-border studies.
A resident of one Contracting State present in the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on employment remuneration in the host State to the extent permitted by host State law, provided such employment is directly related to studies or for maintenance; the exemption is limited to a period reasonable to complete the education or training and in no event beyond six consecutive years from first arrival.
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