Student tax exemption on maintenance and scholarships provides temporary relief for education related payments during study abroad. A resident of one Contracting State present in the other solely for education, training or apprenticeship is exempt from tax in the host State on payments for maintenance, education or training, including payments from outside the host State, government or tax exempt organization grants, scholarships or awards, and personal services income for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no event for more than five 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 on maintenance and scholarships provides temporary relief for education related payments during study abroad.
A resident of one Contracting State present in the other solely for education, training or apprenticeship is exempt from tax in the host State on payments for maintenance, education or training, including payments from outside the host State, government or tax exempt organization grants, scholarships or awards, and personal services income for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no event for more than five consecutive years from first arrival.
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