Student tax exemption protects maintenance payments and study related employment income for residents temporarily present for education. A student or business apprentice resident of one Contracting State present in the other 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, and on remuneration from employment in the host State when directly related to studies or apprenticeship and confined to limited aggregated short-term periods within a twelve-month span; entitlement is further limited to a reasonable period for completing the education or training and to an overall outer duration measured 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 protects maintenance payments and study related employment income for residents temporarily present for education.
A student or business apprentice resident of one Contracting State present in the other 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, and on remuneration from employment in the host State when directly related to studies or apprenticeship and confined to limited aggregated short-term periods within a twelve-month span; entitlement is further limited to a reasonable period for completing the education or training and to an overall outer duration measured from first arrival.
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