Student tax exemption: nonresidents present for education exempt from external maintenance payments and study-related employment remuneration. A person who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training (including grants, loans and scholarships) and on remuneration from employment in the host State when the employment is directly related to the studies; benefits are subject to a reasonable completion period and a specified continuous 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 tax exemption: nonresidents present for education exempt from external maintenance payments and study-related employment remuneration.
A person who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training (including grants, loans and scholarships) and on remuneration from employment in the host State when the employment is directly related to the studies; benefits are subject to a reasonable completion period and a specified continuous time limit from first arrival.
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