Student income exemption: maintenance and education payments from foreign sources not taxed in host state; limited duration applies. Payments for maintenance, education or training received by a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education are exempt from tax in the host State when the payments arise from sources outside that State. Remuneration for dependent personal services in the host State is also not taxable if directly related and incidental to the education or necessary to supplement maintenance, subject to a time 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 income exemption: maintenance and education payments from foreign sources not taxed in host state; limited duration applies.
Payments for maintenance, education or training received by a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education are exempt from tax in the host State when the payments arise from sources outside that State. Remuneration for dependent personal services in the host State is also not taxable if directly related and incidental to the education or necessary to supplement maintenance, subject to a time limit from first arrival.
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