Student tax exemption: time-limited relief for incoming residents on foreign maintenance payments and study-related employment income. Article 21 grants a student tax exemption to residents who visit the other Contracting State solely for education or training, exempting payments from persons abroad for maintenance, education or training (including grants, loans and scholarships) and study-related employment remuneration to the extent allowed by the host State's laws; the exemption applies only for the reasonable or customary period required to complete the education or training and is subject to an overall continuous-duration limit 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: time-limited relief for incoming residents on foreign maintenance payments and study-related employment income.
Article 21 grants a student tax exemption to residents who visit the other Contracting State solely for education or training, exempting payments from persons abroad for maintenance, education or training (including grants, loans and scholarships) and study-related employment remuneration to the extent allowed by the host State's laws; the exemption applies only for the reasonable or customary period required to complete the education or training and is subject to an overall continuous-duration limit from first arrival.
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